Select about 10 students to participate in a cost-behaviour bee. The game proceeds like a spelling beewhen

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Select about 10 students to participate in a “cost-behaviour bee.” The game proceeds like a spelling bee—when a participant is unable to come up with a correct answer, he or she is eliminated from the game. The last one in the game is the winner.
The object of the game is to identify a type of cost that fits a particular cost-behaviour pattern. The first player rolls a die.2 If a 1 or 6 comes up, the die passes to the next player (and the roller makes it to the next round). If a 2, 3, 4, or 5 comes up, the player has to identify one of the following types of costs:
2 Instead of rolling a die, players could draw one of the four cost categories out of a hat (or similar container) or from a deck of four 3 × 5 cards. This eliminates the chance element that can let some players proceed to a later round without having to give an example of a particular cost behaviour. However, the chance element can add to the enjoyment of the game.

  • If a 2 is rolled, identify a variable cost.
  • If a 3 is rolled, identify a fixed cost.
  • If a 4 is rolled, identify a mixed cost.
  • If a 5 is rolled, identify a step cost.

A scribe should label four columns on the board, one for each type of cost, and list the costs that are mentioned for each category. Once a particular cost has been used, it cannot be used again. Each player has a time limit of 10 seconds to produce an example. (For a tougher game, make the time limit 5 seconds.) The instructor is the referee, judging if a particular example is acceptable. It is legitimate for the referee to ask a player to explain why he or she thinks the cost mentioned fits the category before making a judgment.
After each player has had a turn, a second round begins with the remaining players taking a turn in the same order as in the first round. The game continues through additional rounds until all but one player has failed to give an acceptable answer within the time limit. The remaining player is the winner.

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Management Accounting

ISBN: 978-0132570848

6th Canadian edition

Authors: Charles T. Horngren, Gary L. Sundem, William O. Stratton, Phillip Beaulieu

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