Abstract

PurposeThis paper aims to cost the acquisition of the items listed in a popular Christmas song.Design/methodology/approachA humorous approach is taken.FindingsIt was found that there was a significant increase in costs from 2005 to 2006.Research limitations/implicationsThe 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/valueThe paper poses use of costing analysis to present a humorous finding.

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