TY - JOUR

T1 - Costing allocation and different implications in a small clothing manufacturing company

T2 - A case study

AU - Malmmose, Margit

AU - Lueg, Rainer

PY - 2014

Y1 - 2014

N2 - 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.

AB - 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.

KW - Management studies

KW - Costing allocation

KW - activity based costing

KW - traditional costing

KW - pricing

KW - motivation

KW - case study

KW - teaching notes

KW - management accounting

KW - international organization

U2 - 10.18374/EJM-14-2.4

DO - 10.18374/EJM-14-2.4

M3 - Journal articles

VL - 14

SP - 51

EP - 62

JO - European Journal of Management

JF - European Journal of Management

SN - 1555-4015

IS - 2

ER -