Schulze Waxed Containers recently lost 20% of its business. Cost accounting firm subject to the system of fixed costs in terms of production. In 1987, the costs reflect the lower production and higher. The company recently adopted a minimal extra charge. This increases the minimum prices and lost business. The company presented the potential of value-based system, which determines the cost of excess capacity. The case examines the design of this new system cost. "Hide
by Robin Cooper, Margaret Bernier Source: Harvard Business School 17 pages. Publication Date: April 4, 1988. Prod. #: 188134-PDF-ENG