Cost analysis: the acquisition of the items listed in a popular Christmas song

Dianne M. Dean

Accounting, Auditing & Accountability Journal, 2007, vol. 20, issue 5, 790-792

Abstract: Purpose - This paper aims to cost the acquisition of the items listed in a popular Christmas song. Design/methodology/approach - A humorous approach is taken. Findings - It was found that there was a significant increase in costs from 2005 to 2006. Research limitations/implications - The issue is limited by lack of serious research or methodology. It implies an increase in cost of luxury items that is significantly larger than the CPI. Originality/value - The paper poses use of costing analysis to present a humorous finding.

Keywords: Christmas; Cost estimates (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:20:y:2007:i:5:p:790-792

DOI: 10.1108/09513570710779045

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