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Cost analysis: the acquisition of the items listed in a popular Christmas song

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  • Dianne M. Dean

Abstract

Purpose - This paper aims to cost the acquisition of the items listed in a popular Christmas song. Design/methodology/approach - A humorous approach is taken. Findings - It was found that there was a significant increase in costs from 2005 to 2006. Research limitations/implications - The issue is limited by lack of serious research or methodology. It implies an increase in cost of luxury items that is significantly larger than the CPI. Originality/value - The paper poses use of costing analysis to present a humorous finding.

Suggested Citation

  • Dianne M. Dean, 2007. "Cost analysis: the acquisition of the items listed in a popular Christmas song," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 790-792, September.
    • Handle: RePEc:eme:aaajpp:v:20:y:2007:i:5:p:790-792
    DOI: 10.1108/09513570710779045
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    Keywords

    Christmas; Cost estimates;

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