Managing Revenue and Costs to Implement Strategy: The Conference Organizer's Dilemma
Alan J. Richardson
Accounting Perspectives, 2016, vol. 15, issue 4, 331-335
Abstract:
This instructional case describes a situation in which revenues include both a fixed and variable component. The situation illustrated is common among nonprofits that have sponsor/donor revenues as well as client‐service revenues. The case provides students with an opportunity to explore cost–volume–profit relationships in greater depth than usual textbook illustrations and reinforces their understanding of the important link between revenues, costs and activities, and how all these relationships connect to strategy. L’étude de cas didactique proposée illustre une situation dans laquelle les revenus englobent à la fois un élément fixe et un élément variable. Ce type de situation est courant dans les organismes sans but lucratif qui reçoivent des revenus de leurs commanditaires et donateurs tout en tirant des revenus de la prestation de services à la clientèle. L’étude de cas offre aux étudiants l'occasion d'explorer les relations coût‐volume‐profit de manière plus approfondie que dans les exemples usuels des manuels et de mieux comprendre le lien essentiel qui unit les revenus, les coûts et les activités, ainsi que la façon dont ces relations s'arriment à la stratégie.
Date: 2016
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https://doi.org/10.1111/1911-3838.12133
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Persistent link: https://EconPapers.repec.org/RePEc:wly:accper:v:15:y:2016:i:4:p:331-335
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