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Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

Zhang-Rauch (p. 64-70)

Alam-Yasin (p. 71-78)

Mattare-Monahan-Shah (p. 79-94)

Nonis-Hudson-Hunt (p. 95-106)

JOURNAL OF APPLIED BUSINESS AND ECONOMICS

What Did the Hair Dryer Cost?

Author(s): Thomas E. Buttross, George Schmelzle

Citation: Thomas E. Buttross, George Schmelzle, (2013) "What Did the Hair Dryer Cost?," Journal of Applied Business and Economics, Vol. 14, Iss. 3, pp. 11-15

Article Type: Research paper

Publisher: North American Business Press

Abstract:

This case demonstrates the various types of “costs” that students will be exposed to in a cost/managerial

accounting course. This case, a simple example of a student replacing a hair dryer, can be presented on

the first day of class and can introduce students, in an interesting way, to many different cost calculations

along with the justification for each calculation. The purpose of the case is to stimulate discussion the

first day of class and to help students appreciate the complexity and usefulness of cost accounting

systems.