學門類別
最新個案
- Leadership Imperatives in an AI World
- Vodafone Idea Merger - Unpacking IS Integration Strategies
- V21 Landmarks Pvt. Ltd: Scaling Newer Heights in Real Estate Entrepreneurship
- Snapchat’s Dilemma: Growth or Financial Sustainability
- Did I Just Cross the Line and Harass a Colleague?
- Predicting the Future Impacts of AI: McLuhan’s Tetrad Framework
- Porsche Drive (A) and (B): Student Spreadsheet
- Porsche Drive (B): Vehicle Subscription Strategy
- TNT Assignment: Financial Ratio Code Cracker
- Winsol: An Opportunity For Solar Expansion
Grand River University Water Buffalos: Activity-Based Costing of University Sports
內容大綱
On April 30, 2018, the athletic director of Grand River University was drafting a plan for his department to be reviewed by the school’s board of trustees. Grand River University was a small university supporting several varsity sports teams that competed regionally and nationally. The men’s hockey, men’s basketball, and women’s basketball programs had struggled in recent years. In fact, the women’s hockey program had been cut several years earlier. The school wanted to reduce the athletics program’s dependence on grants. With the university facing increasing costs and stagnant revenue, the athletic director had to provide information that clearly outlined the cost to the school of each program and athlete. A group of researchers had used activity-based costing to show that the actual cost of having a team was much higher than schools had reported. The athletic director wondered what his school’s costs would look like after applying that method to his calculations.
學習目標
This case is suitable for undergraduate or graduate-level courses on activity-based costing (ABC). It is intended to introduce the application of ABC in the management setting of a service (i.e., sports, in this case). It is ideal for use after the concept of ABC has been introduced through a lesson or case study. After completion of this case, students will be able to:<ul><li>identify the cost object related to sports teams, direct versus indirect costs, and fixed versus variable costs;</li><li>evaluate the role of sports programs in modern education institutions;</li><li>consider the impact of sports teams on student recruitment, alumni relations, and ties to the local community; and</li><li>examine the issue at both the local level and the broader national level.</li><ul>