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An ABC system gives managers information about the costs of making and selling diverse
<br>
products. With this information, managers can make pricing and product-mix decisions. For
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example, the ABC system indicates that Plastim can match its competitor’s price of $53 for
<br>
the S3 lens and still make a profit because the ABC cost of S3 is $49.98 (see Exhibit5-5).
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Plastim’s managers offer Giovanni Motors a price of $52 for the S3 lens. Plastim’s managers are confident that they can use the deeper understanding of costs that the ABC system
<br>
provides to improve efficiency and further reduce the cost of the S3 lens. Without information
<br>
from the ABC system, Plastim managers might have erroneously concluded that they would
<br>
incur an operating loss on the S3 lens at a price of $53. This incorrect conclusion would have
<br>
probably caused Plastim to reduce or exit its business in simple lenses and focus instead on
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complex lenses, where its single indirect-cost-pool system indicated it is very profitable.
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Focusing on complex lenses would have been a mistake. The ABC system indicates
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that the cost of making the complex lens is much higher—$132.07 versus $97 indicated
<br>
by the direct manufacturing labor-hour-based costing system Plastim had been using. As
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Plastim’s operations staff had thought all along, Plastim has no competitive advantage
<br>
in making C5 lenses. At a price of $137 per lens for C5, the profit margin is very small
<br>
($137.00 - $132.07 = $4.93). As Plastim reduces its prices on simple lenses, it would need to
<br>
negotiate a higher price for complex lenses while also reducing cost
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