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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.

The primary purpose of this case is to provide students with an opportunity to practice the implementation of a simple activity-based costing (ABC) system. In doing so, students are asked to review several possible allocation bases and ascertain the best base by which to allocate plant administration costs. In addition, students are expected to calculate and compare traditional volume-based or direct-labor plus direct materials-based overhead allocation results with ABC--and then analyze which allocation method is most appropriate to the situation at Zauner Ornaments. This case also allows students to apply a managerial perspective and utilize the cost allocation results to identify potential pricing and cost management strategies.

This technical note introduces students to the concept, use, and mechanics of flexible budgeting. It is best used at the beginning of a course module on budgeting or performance measurement/management.

The basic decision scenario is whether to outsource an internal publishing department. What is initially presented as a comparison of a department's annual operating costs versus an outside contract quote gets reformed as a four-year cash flow investment decision.

This case presents a series of financial events for students to record and to use in preparing financial statements.