University Tees: Introducing fundamentals of management accounting in a small business |
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| Authors: | Peter C Brewer Michael A Garamoni Joseph Haddad |
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| Institution: | aDepartment of Accountancy, Miami University, Oxford, OH 45056, United States;bMiami University, Oxford, OH 45056, United States;cUniversity Tees, Inc., 26865 Center Ridge Road, Westlake, OH 44145, United States |
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| Abstract: | 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 |
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| Keywords: | Managerial accounting Cost drivers Relevant costs Breakeven analysis Contribution margin Pricing decisions |
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