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

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.

Citation

Dean, D.M. (2007), "Cost analysis: the acquisition of the items listed in a popular Christmas song", Accounting, Auditing & Accountability Journal, Vol. 20 No. 5, pp. 790-792. https://doi.org/10.1108/09513570710779045