AAA Spark Meeting of Regions

Using a Plant Tour to Teach Job Order Costing

• In Event: Effective Learning Strategies Poster Session A
  In Poster Session: Room 2

Abstract

This presentation will examine how a manufacturing plant tour can be used to teach job order costing to managerial or cost accounting students. A plant tour will allow students to see all elements of this process including direct materials, direct labor, factory overhead, Raw Materials Inventory, Work in process inventory, and Finished Goods Inventory. The tour works best after the material has been discussed in the classroom.
Since many students have never visited a manufacturing plant, this will be the first time they have witnessed how a product is manufactured. I use the Nissan plant in Smyrna, Tennessee as my example. Also, the presentation show virtual options for a plant tour with videos of both the Nissan plant in Tennessee and the Apple plant in China.

Authors

• Timothy Shawn Creel, Lipscomb University

• Veronica Paz, Indiana University of Pennsylvania

• Christina M Olear, Penn State University - Brandywine