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

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Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Online from: 1988

Subject Area: Accounting and Finance

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Document Information:
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
Article type:	Viewpoint
DOI:	10.1108/09513570710779045 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
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.