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  • July 2019
  • Case
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Christmas Inc. (A)

By: Susanna Gallani, Gregory Sabin, Lexor Adams and Nicholas Haberling
  • Format:Print
  • | Language:English
  • | Pages:11
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Abstract

Santa Claus is facing increasing pressures to contain costs. The economic model that has worked for centuries is starting to show some cracks, to the point that he is considering outsourcing part of its toy production. Evaluating the bids his team collected from potential subcontractors, he realizes that it is not at all clear how much producing toys in house costs them. He then instructs his team to perform an analysis using different costing approaches, so that he could then make an informed decision about the future production process at Christmas, Inc. This case exposes students to alternative costing methods and stimulates a discussion of their appropriateness to different situations. Additionally, although the case is set in a fictional world, it proposes a setting where students can learn about make-or-buy decisions and practice the analytical tools that are required to support such a strategic decision.

Keywords

Costing; Production; Cost; Analysis; Decision Making; Strategy

Citation

Gallani, Susanna, Gregory Sabin, Lexor Adams, and Nicholas Haberling. "Christmas Inc. (A)." Harvard Business School Case 120-009, July 2019.
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About The Author

Susanna Gallani

Accounting and Management
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Related Work

    • July 2019
    • Faculty Research

    Christmas Inc. (B)

    By: Susanna Gallani, Gregory Sabin, Lexor Adams and Nicholas Haberling
Related Work
  • Christmas Inc. (B) By: Susanna Gallani, Gregory Sabin, Lexor Adams and Nicholas Haberling
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