University Tees: Introducing fundamentals of management accounting in a small business

University Tees: Introducing fundamentals of management accounting in a small business

This case introduces sophomore-level managerial accounting students to pricing decisions. The case also offers an opportunity to discuss the concepts of business strategy, business risk, and cost drivers. Students draw on concepts such as relevant costing, breakeven analysis, and contribution format...

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Veröffentlicht in:Journal of accounting education 2008, Vol.26 (2), p.91-102
Hauptverfasser: Brewer, Peter C., Garamoni, Michael A., Haddad, Joseph
Format: Artikel
Sprache:eng
Schlagworte:
Breakeven analysis
College students
Contribution margin
Cost drivers
Management accounting
Managerial accounting
Pricing decisions
Relevant costs
Small business
Studies
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Beschreibung
Zusammenfassung:This case introduces sophomore-level managerial accounting students to pricing decisions. The case also offers an opportunity to discuss the concepts of business strategy, business risk, and cost drivers. Students draw on concepts such as relevant costing, breakeven analysis, and contribution format income statements to recommend price quotes for a small business. 1 To obtain access to a B version of this case, contact the lead author at brewerpc@muohio.edu. 1
ISSN:0748-5751
1873-1996
DOI:10.1016/j.jaccedu.2008.04.002