TY  - JOUR
AB  - Synopsis This case illustrates the implications of the business challenges faced by an on‐campus student‐run convenience store when an internationally known coffee company opened a competing store. The case exercises focus on the application of managerial accounting concepts relevant for future strategic decision making. Students have the task of extracting relevant data from descriptive information. Using the story of an actual student‐run coffee shop that confronted an emerging competitor and thus necessitating these analyses can provide an attractive alternative to teaching managerial accounting concepts that are often considered by students as “dry.”Research methodology Case information was obtained from actual student organization and university data slightly modified to facilitate calculation and application of managerial accounting topics. Identities of the institution, the student run store and the international competitor have been disguised at their request. Certain events and dates have been altered to protect identities.Relevant courses and levels Relevant courses include but are not limited to: Introductory Managerial Accounting and Cost Accounting at the undergraduate business or accounting and the graduate MBA level.Theoretical basis Teaching opportunities include the application of managerial accounting concepts relevant for future strategic decision making. Topics include cost‐volume‐profit, sales‐mix, and break‐even analyses, conversion of traditional income statements to contribution margin income statements, and internal control issues.
VL  - 11
IS  - 1
SN  - 1544-9106
DO  - 10.1108/TCJ-05-2014-0036
UR  - https://doi.org/10.1108/TCJ-05-2014-0036
AU  - Hall Linda A.
AU  - Bandyopadhyay Jayanti
AU  - McNamara Susan
PY  - 2015
Y1  - 2015/01/01
TI  - Coffee, costs, and competition: a case exercise for managerial accounting
T2  - The CASE Journal
PB  - Emerald Group Publishing Limited
SP  - 95
EP  - 101
Y2  - 2024/04/19
ER  -