作者：刘璐璐costingsysteminternationalmarketgovernmentinterventionpriceelasticity
摘要：Heineken is an int ernational leading beer and cider pr oducer.This company initially mer ely produced valves,since pumps and flow controllers were recognised to be having even larger markets,Destin strategically and ambitiously expanded its product diversity.Under existing costing system,it was shown that the pump segment was making loss.So,the managers of Destin started to suspect whether they were using the correct costing system.Three costing systems(the existing standard costing system,the revised costing system and activitybased costing system)had been used to calculate the unit cost of each product.This essay will compare and contrast these three costing systems in the Destin’s context and then provide the reasonable recommendation.
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