Online from: 1988
Subject Area: Accounting and Finance
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|Title:||Cost analysis: the acquisition of the items listed in a popular Christmas song|
|Author(s):||Dianne M. Dean, (Beechworth, Australia)|
|Citation:||Dianne M. Dean, (2007) "Cost analysis: the acquisition of the items listed in a popular Christmas song", Accounting, Auditing & Accountability Journal, Vol. 20 Iss: 5, pp.790 - 792|
|Keywords:||Christmas, Cost estimates|
|DOI:||10.1108/09513570710779045 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
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.
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