Ian J. Twardus, PhD
Assistant Professor, Department of Accounting
Arthur J. Bauernfeind College of Business
Murray State University
A COST ACCOUNTING CASE FOCUSED ON cost behavior set in the crowdfunding environment developed for use in a cost accounting course. This case has three parts that instructors can give individually or in succession that allows students to practice cost behavior techniques, data analysis, and critical thinking. LawnBots is a start-up company raising funding for the first time on a crowdfunding platform called Fundfunder. The inexperienced members of the management team have the engineering know-how but lack the understanding of cost and cost structure to be successful. They have asked you to read over their documents and help them understand the cost environment of their firm better. They need assistance with cost-volume-profit (CVP), break-even, and understanding cost behavior.
Keywords: cost-volume profit, cost behavior, fixed and variable costs, crowdfunding, cost accounting.