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Fitting responsibility center structures to strategy: Bakery Products International

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  • Hoozée, Sophie
  • Maussen, Sophie
  • Bruggeman, Werner
  • Scheipers, Geert

Abstract

This case is about Bakery Products International, a family-owned company headquartered in Belgium that produces bakery ingredients. It owns 40 sales subsidiaries around the world that operate as profit centers. The transfer pricing system is based on standard manufacturing cost plus a profit mark-up. The company has been following a product leadership strategy focusing on the artisanal market, but due to changes in the market environment top management wishes to increase market share in the price-sensitive industrial market. You are hired as a business consultant to redesign the responsibility center structure and transfer pricing system in line with the new competitive strategy.

Suggested Citation

  • Hoozée, Sophie & Maussen, Sophie & Bruggeman, Werner & Scheipers, Geert, 2020. "Fitting responsibility center structures to strategy: Bakery Products International," Journal of Accounting Education, Elsevier, vol. 53(C).
    • Handle: RePEc:eee:joaced:v:53:y:2020:i:c:s0748575120300488
    DOI: 10.1016/j.jaccedu.2020.100692
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    References listed on IDEAS

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    1. Thomasson, Timothy S. & Wilkinson, Brett R., 2012. "Structuring a tax efficient international operation," Journal of Accounting Education, Elsevier, vol. 30(1), pages 143-159.
    2. Plesner Rossing, Christian & Cools, Martine & Rohde, Carsten, 2017. "International transfer pricing in multinational enterprises," Journal of Accounting Education, Elsevier, vol. 39(C), pages 55-67.
    3. Goldman, Donald & Makridis, Vanessa Radick & Wu, Wan-Ting, 2016. "WhyteGlov Services: IRC Section 1060 asset acquisition," Journal of Accounting Education, Elsevier, vol. 37(C), pages 24-37.
    4. Campbell, Katherine & Helleloid, Duane, 2016. "Starbucks: Social responsibility and tax avoidance," Journal of Accounting Education, Elsevier, vol. 37(C), pages 38-60.
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