کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
4939041 1435914 2017 11 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Truffle in paradise: Job costing for a small business
ترجمه فارسی عنوان
قارچ در بهشت: هزینه کاری برای یک کسب و کار کوچک
کلمات کلیدی
هزینه کار، توسعه هزینه های استاندارد، مدل هزینه بیانیه سود،
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی
Textbooks and case studies that simply provide direct materials and direct labor costs for job costing problems do not give the reader a true picture of the difficulty in developing these costs, especially for small business owners. “Truffle in Paradise” presents a case based on a very real situation where the entrepreneur, Thor Rasmussen, has started a premium truffle business in his spare time; the business is growing but Thor has no idea if it is profitable because he has not costed his truffles and does not know if his prices are appropriate. The case walks you through the process of determining the costs of his truffles, applying a costing model to analyze his prices, performing sensitivity analyses on labor and material costs, and producing a pro-forma income statement. Student feedback reported that the case opened their eyes to the complexity of costing and planning in small businesses.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting Education - Volume 40, September 2017, Pages 32-42
نویسندگان
,