http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Small not-for-profit service organizations frequently do not have professional staff or board members who can organize and analyze cost information to determine how effectively or efficiently services are being provided. Nor may these organizations price their services to recover costs or break even. This case requires students to analyze the activities, costs, and services provided by a community-based not-for-profit daycare center to determine whether the center’s programs are self sustaining. Students are challenged to apply activity-based costing concepts to complete the analysis and to provide the center with recommendations for improving its financial performance.
Kristen Irwin, Debra Kerby, Sandra Weber.
Originally Published InIrwin, K., Kerby, D., & Weber, S. (2010). Appaloosa County Day Care Center, Inc. IMA Education Case Journal, 3(4), Article 3.
Includes bibliographical references and index.