個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
The Craddock Cup
內容大綱
This case has three main purposes: 1. To illustrate the importance of understanding cost behaviors in calculating the contribution of the Corvallis Cup youth soccer tournament to decide whether to continue, drop, or expand the tournament. 2. To provide a vehicle for discussing sunk costs, overhead allocation methods, and the impact of misallocation on the income/loss shown for a segment of an organization. 3. To allow students to perform simple breakeven analysis using relevant costs.