• Royal Biscuits Inc

      Roodhooft, Filip; de Vlieger, An-Katrien (2008)
      Royal Biscuits Inc is a British manufacturing company of fine biscuits. They have a highly respected product portfolio of 3 fine biscuits: Supreme crisps (R), Tropical chocolates (R) and Sublime rolls (R).The turnover of Royal Biscuits Inc is steadily increasing, but margins are dropping significantly due to increased purchase prices of ingredients. In order to adjust the selling prices and thus improve the margins, the company urgently needs to know how much it costs to produce the biscuits. Therefore, they decide to set up a new straightforward costing system. The company opts for a standard costing system that allows them to recognise the generated costs upfront. By analysing this case, students are familiarised with a traditional standard costing system. The students are required to calculate standard costs and actual costs. A variance analysis helps them to draw conclusions. In addition, the students should build up an income statement using standard and actual costing.
    • Time-driven activity based costing at Corelio printing

      Roodhooft, Filip; de Vlieger, An-Katrien; Joren, Luc (2006)
      Corelio Printing is the printing division of Corelio, a large Belgian multimedia news business. This division struggles with its costing system, a traditional method where overhead costs are allocated based on direct costs. This costing system may have been appropriate in the past, today however, it is not. The division suffers under-capacity, while the market situation is characterized by declining margins and increased service offered to the customers. Accurate cost control is hence crucial! In order to improve the costing system, Time-Driven Activity Based Costing (ABC) is presented as an alternative to the current system. By analyzing the case, students are familiarized with Time-Driven Activity Based Costing. They are encouraged to apply this new approach of ABC to a real business case in the printing business and to think about the pros and cons of this new method.
    • Time-driven activity based costing at Corelio printing - Teaching Note

      Roodhooft, Filip; de Vlieger, An-Katrien; Joren, Luc (2006)
    • Value creation through total cost of ownership in the extended supply chain

      Muylle, Steve; Roodhooft, Filip; de Vlieger, An-Katrien (2007)
      Europal is a family-owned medium sized company supplying packaging logistics solutions to customers in Europe. The company originally focused on the manufacture and selling of corrugated board packaging, but decided in the year 2000 to grow from a mere vendor towards a trusted partner accommodating the packaging logistics needs of its customers. Daikin Europe, the leading manufacturer and seller of air conditioning units, was the first company with whom Europal Logistics developed a close partnership. Thanks to the success of its value-added partnership with Daikin Europe, Europal was able to acquire the confidence of various companies such as Atlas Copco, Barco, Baxter, Mutoh and Tyco, and roll out similar collaboration initiatives at these organisations.