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Electronic Testing Operations (Spanish version)
Cooper, Robin; Turney, Peter B.B.; Ittner, Christopher D.Case HBS-106S03Accounting and ControlExplores the obsolescence of a cost system when technology changes. In particular, it asks students to increase the number of cost center and allocation bases. The firm moves from a one-center, direct labor-hour system to a three-center, direct labor-hour and machine-hour systems.Starting at €8.20