... to assess costs, apply the target-costing techniques, and develop strategic cost management focus and recommendations. JEL Classifications: A22. Sunline operates a “cost-plus” product costing and pricing strategy, which has been in place since its establishment five years ago. The cost-plus pricing...

... Koch, Lori Holder-Webb, Kimberly Sawers, and two anonymous reviewers. 2012 cost accounting strategic cost management managerial accounting nonprofit One Laptop Per Child's (OLPC's) mission is to create educational opportunities for the world's poorest children by providing...

... disguised, the case is based on a real company. We complement recent pedagogical literature on strategic cost management ( Blocher 2009 ) by applying a five-stage information value chain to our case setting. Students must consider both the financial and strategic factors to make a unified decision about...