Zauner Ornaments

10 Pages Posted: 21 Oct 2008

See all articles by Mark E. Haskins

Mark E. Haskins

University of Virginia - Darden School of Business

Kristy Lilly

affiliation not provided to SSRN

Liz Smith

affiliation not provided to SSRN

Abstract

The primary purpose of this case is to provide students with an opportunity to practice the implementation of a simple activity-based costing (ABC) system. In doing so, students are asked to review several possible allocation bases and ascertain the best base by which to allocate plant administration costs. In addition, students are expected to calculate and compare traditional volume-based or direct labor plus direct materials-based overhead allocation results with ABC and analyze which allocation method is most appropriate to the situation at Zauner Ornaments. This case also allows students to apply a managerial perspective and utilize the cost allocation results to identify potential pricing and cost management strategies.

Keywords: cost accounting, cost allocation, product costs

JEL Classification: M40, M46

Suggested Citation

Haskins, Mark E. and Lilly, Kristy and Smith, Liz, Zauner Ornaments. Darden Case No. UVA-C-2181, Available at SSRN: https://ssrn.com/abstract=1276607

Mark E. Haskins (Contact Author)

University of Virginia - Darden School of Business ( email )

P.O. Box 6550
Charlottesville, VA 22906-6550
United States
434-924 -4826 (Phone)

HOME PAGE: http://www.darden.virginia.edu/faculty/haskins.htm

Kristy Lilly

affiliation not provided to SSRN

No Address Available

Liz Smith

affiliation not provided to SSRN ( email )

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