EconPapers    
Economics at your fingertips  
 

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
References: Add references at CitEc
Citations: View citations in EconPapers (3) Track citations by RSS feed

Downloads: (external link)
https://doi.org/10.1111/1911-3838.12133

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wly:accper:v:15:y:2016:i:4:p:331-335

Access Statistics for this article

More articles in Accounting Perspectives from John Wiley & Sons
Bibliographic data for series maintained by Wiley Content Delivery (contentdelivery@wiley.com).

 
Page updated 2021-05-12
Handle: RePEc:wly:accper:v:15:y:2016:i:4:p:331-335