Costing allocation and different implications in a small clothing manufacturing company: A case study

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

Authors



This case study provides a thorough training and/or examination of students’ basic costing skills linked to pricing and touching some behavioural aspects of management accounting as well. The case study is divided into three specific areas and concerns of the organization enabling both interrelations between the three subsections but also isolation in the use of the subsections. The subsections provide each their theme to the case. The case study is, thus, applicable both as an exam and as a case study for class exercises. It provides quite specific elements of cost allocation and allows for further reflection of the various areas of a small international organization’s co-ordination and management challenges. The issues are aimed at management accounting students but may be beneficial for all types of business students. The case study enables students to demonstrate their comprehensive costing skills and understanding within an international business. Likewise, used as class exercises, it will prepare students for an exam situation and should enhance an understanding of costing behaviour.
OriginalspracheEnglisch
ZeitschriftEuropean Journal of Management
Jahrgang14
Ausgabenummer2
Seiten (von - bis)51-62
Anzahl der Seiten12
ISSN1555-4015
DOIs
PublikationsstatusErschienen - 2014
Extern publiziertJa

DOI

Zuletzt angesehen

Forschende

  1. Manuela Klaut

Publikationen

  1. Search Engine Marketing in Small and Medium Companies
  2. Into the Hive-Mind
  3. Flexible transitions from work to retirement in Germany
  4. Museums, Transculturality and the Nation-State
  5. Rapid Identification of Bacteria in Clinical Microbiology Routiine Diagnostics using MALDI-TOF mass spectrometry
  6. What do we know about meta-analyses in accounting, auditing, and corporate governance?
  7. Hinaus in die Natur!
  8. Anreizstrukturen im Mittelstand
  9. The Stability of Factor Sensitivities of German Stock Market Sector Indices
  10. Die „drohende Gefahr“ als Schlüsselbegriff einer Sekuritisierung des Rechts
  11. Öffentliche Nachhaltigkeitssteuerung
  12. Graphische Variation im Rahmen emotionaler Online-Praktiken
  13. Plant diversity effects on pollinating and herbivorous insects can be linked to plant stoichiometry
  14. Lesen Mädchen anders?
  15. Bloß keine Grüppchen bilden!
  16. Loving the mess
  17. Herausforderungen in der Grundschule digital begegnen
  18. Pflanzengesellschaft des Jahres 2023:
  19. The famine in Kazakhstan
  20. Homelessness, Housing Crisis and Solutions Made by Citizens
  21. Machining of hybrid reinforced Mg-MMCs using abrasive water jetting
  22. Fate of airborne nitrogen in heathland ecosystems a - 15N tracer study
  23. Zeig mir deine Clique, und ich sag dir, wie gern du liest ...
  24. The Influence of Personality on Career Decisiveness of Business Students
  25. Measuring positive sustainability - A systematic literature review
  26. Humanistic Management and Sustainable Transformation with Regional Scope on Germany, Austria and Switzerland
  27. Sandökosysteme im Binnenland
  28. Terrestrial and lunar impact breccias and the classification of lunar highland rocks
  29. Das transdisziplinäre Lehrforschungsprojekt “Leben 2014”
  30. Role of multi-microalloying by rare earth elements in ductilization of magnesium alloys
  31. Miteinander sprechen
  32. Professionalisierung inklusiver Schulentwicklungsprozesse
  33. Kunst zur Sprache bringen
  34. Jamming sustainable futures
  35. Visiting the Colección Poyón, or Indigeneity and the Nation-State in Guatemala
  36. Satan is Boring
  37. An Action Theory Approach to the Psychology of Entrepreneurial Actions and Entrepreneurial Success
  38. Moving Armies of Stop Signs
  39. Genese von Heterogenität im Fachunterricht - Ein Beitrag zur Kontextualisierung von Differenzierungspraktiken
  40. Tanz und Technologie
  41. Wie gehe ich mit schwierigen Schülern um?

Presse / Medien

  1. Fremde Stimmen im Ozean