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JOURNAL OF ACCOUNTING AND FINANCE
A Case Method Approach to Teaching Cost-Volume-Profit Analysis
Author(s): Susan Machuga
Citation: Susan Machuga, (2012) "A Case Method Approach to Teaching Cost-Volume-Profit Analysis," Journal of Accounting and Finance, Vol. 12, Iss. 5, pp. 104 - 109
Article Type: Research paper
Publisher: North American Business Press
Abstract:
This paper presents a Multi-Disciplinary Case-Method approach to teaching Cost-Volume-Profit (CVP) Analysis allowing students to use their own assumptions to simulate a real-life business startup analysis. The proposed business venture is one of starting a milkshake shack in the island of Hawaii. Students will learn to distinguish between fixed and variable costs, apply some of their own assumptions, and determine whether it would be profitable to open up a new business.
