Abstract
ABSTRACT This case provides students with an opportunity to utilize cost volume profit (CVP) analysis tools in a contextually rich environment of a microbrewery. The case explores basic CVP concepts as well as decision making for constrained resources, make versus buy, and new product development. Further, the case requires quantitative analysis, understanding, and exploration of contextual issues as well as assessment of qualitative factors. While directed at graduate students (M.B.A. and E.M.B.A.) in a managerial accounting course, this case may also be suitable for undergraduate students with some minor modifications.
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