Bristol-Myers Squibb: Accounting for Product Life Cycle Costs at Matrix Essentials

The Bristol-Myers Squibb: Accounting for Product Life Cycle Costs at Matrix Essentials is set in Matrix Essentials Inc., a subsidiary of Bristol-Myers Squibb, that manufactures shampoos and hair conditioners. The case describes the product life-cycle review process that identifies and measures environmental impacts of all products in the Matrix line. Students are required to identify and evaluate ways to improve environmental performance and, in particular, to consider ways to integrate environmental issues in capital budgeting decisions.