Brooks, Albie and Oliver, Judy (2001) Selgae law firm. The Journal of accounting case research, 6 (2). pp. 104-112. ISSN 1192-2621

Abstract

With its focus on an actual law firm, this case is set in the professional services industry. While other material available centres on pricing related issues in the services sector, this case focuses on costing and product mix from a strategic perspective. Nested in a background of increasing competitive pressure in the services areas, Selgae Law is forced to redirect its' attention to costs and product/ service mix to ensure maximum performance and best use of resources. Set in the professional services industry, the case raises a range of costing issues not often explored in this industry sector. The case provides the opportunity for students to contemplate and conduct alternate treatments for overhead-related costs and strategic decision-making with regard to product/service mix and resource allocation.

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