what are potential cost drivers for an abc system at virgin america?

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Copyright © 2014 by Dr. Wendy Tietz. This work is licensed under a Creative Commons Attribution-NonCommercial 3.0 Unported License. What are potential cost drivers for an ABC system at Virgin America? Original blog posting ( September 20 , 2013)

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What are potential cost drivers for an ABC system at Virgin America?. Original blog posting ( September 20 , 2013). Virgin America recently announced that it anticipates a profit for 2013. They have had several years of losses Greater cost control. Question 1. - PowerPoint PPT Presentation

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Page 1: What are potential cost drivers for an ABC system at Virgin America?

Copyright © 2014 by Dr. Wendy Tietz. This work is licensed under a Creative Commons Attribution-

NonCommercial 3.0 Unported License.

What are potential cost drivers for an ABC system at Virgin America?

Original blog posting (September 20, 2013)

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http://wp.me/p3NlXE-3N

http://wp.me/p3NlXE-3N

http://wp.me/p3NlXE-3N

http://wp.me/p3NlXE-3N

Page 2: What are potential cost drivers for an ABC system at Virgin America?

Copyright © 2014 by Dr. Wendy Tietz. This work is licensed under a Creative Commons Attribution-

NonCommercial 3.0 Unported License.

Virgin America recently announced that it anticipates a profit for 2013

• They have had several years of losses• Greater cost

control

Page 3: What are potential cost drivers for an ABC system at Virgin America?

Copyright © 2014 by Dr. Wendy Tietz. This work is licensed under a Creative Commons Attribution-

NonCommercial 3.0 Unported License.

Page 4: What are potential cost drivers for an ABC system at Virgin America?

Copyright © 2014 by Dr. Wendy Tietz. This work is licensed under a Creative Commons Attribution-

NonCommercial 3.0 Unported License.

Page 5: What are potential cost drivers for an ABC system at Virgin America?

Copyright © 2014 by Dr. Wendy Tietz. This work is licensed under a Creative Commons Attribution-

NonCommercial 3.0 Unported License.

Question 1

For each of the expenses listed in the income statement, select a cost driver from the drivers listed under “Selected data.” Provide rationale for your choice of each of the drivers.

Page 6: What are potential cost drivers for an ABC system at Virgin America?

Copyright © 2014 by Dr. Wendy Tietz. This work is licensed under a Creative Commons Attribution-

NonCommercial 3.0 Unported License.

Question 2

Are there any expenses you would group together into a single pool? Why or why not?

Page 7: What are potential cost drivers for an ABC system at Virgin America?

Copyright © 2014 by Dr. Wendy Tietz. This work is licensed under a Creative Commons Attribution-

NonCommercial 3.0 Unported License.

Question 3

How could Virgin America use these cost pools and activity-based costing information internally?

Page 8: What are potential cost drivers for an ABC system at Virgin America?

Copyright © 2014 by Dr. Wendy Tietz. This work is licensed under a Creative Commons Attribution-

NonCommercial 3.0 Unported License.

Question Recap1. For each of the expenses listed in the

income statement, select a cost driver from the drivers listed under “Selected data.” Provide rationale for your choice of each of the drivers.

2. Are there any expenses you would group together into a single pool? Why or why not?

3. How could Virgin America use these cost pools and activity-based costing information internally?

Page 9: What are potential cost drivers for an ABC system at Virgin America?

Copyright © 2014 by Dr. Wendy Tietz. This work is licensed under a Creative Commons Attribution-

NonCommercial 3.0 Unported License.

For additional news stories to use in the accounting classroom, see the Accounting in the Headlines blog at http://accountingintheheadlines.com/

Related video resources can be found at http://www.youtube.com/user/accountingheadlines

Questions or comments? Contact Dr. Wendy Tietz at [email protected]

http://accountingintheheadlines.com/

http://accountingintheheadlines.com/

http://www.youtube.com/user/accountingheadlines

http://www.youtube.com/user/accountingheadlines

mailto:[email protected]

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