Abstract:

This instructional case examines quantitative and qualitative information in the decision to acquire a franchise store of a Gourmet Deli chain. In particular, it illustrates to students how commonly requested quantitative information in practice, such as an income statement, needs to be tailored to the decision-making context. The case integrates and tests students' introductory understanding of income statements for managerial purposes, cost behaviour, break-even calculations, cost-benefit analysis, regression applications in management accounting, and corporate overhead cost allocations.

Document Type: Research article

DOI: 10.1080/0963928032000135144