AAA Spark Meeting of Regions

Cost Accounting Case Study: Doughnut Stand Feasibility Study

• In Event: Management Forecasts

Abstract

This is a comprehensive case study exploring the feasibility of a mini-doughnut shop. The case provides significant amounts of data needed to perform several cost accounting concept problems. Students will determine through the process of CVP computations, production budgeting and variance analysis whether Candy should pursue her dream of opening a mini-doughnut shop after college. Finally, they will make a recommendation as to the feasibility of this idea. Could this idea be potentially profitable or is it just a sweet dream?

Authors

• Christine Kuglin, Eastern Washington University

• Candy Stutzke, Eastern Washington University

• Ayesha Horton, Eastern Washington University

• Jessi Bader, Eastern Washington University