A Votre Sante Teaching Note

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TEACHING NOTE: A VOTRE SANTÉ
The A Votre Santé (AVS) case is multi-faceted in that it requires students to incorporate operational measures into product costing results, and also to understand cost accounting from a variety of perspectives, such as: * Product versus period costs * Variable versus fixed costs * Activity based costing * Relevant costs and opportunity costs

Additionally, the case questions require both quantitative and qualitative analyses of the business issues faced by AVS. AVS has been used in a graduate-level managerial accounting class for MBAs, and would be most appropriate for an advanced undergraduate or a graduate-level accounting or MBA course.

The detail in the case is rich enough to support a variety of analyses. Alternative uses could be to have the student construct a cost of goods manufactured statement or a traditional financial statement, both of which reinforce the differences between product and period costs. Additionally, alternative decision analysis questions could be developed using the variable and fixed cost structures described in the case. Case question number two is only one example of a potential decision analysis question.

(a) Contribution Margin Income Statement
To develop the contribution margin income statement, you first have to calculate the number of bottles of wine produced by AVS. This number is dependent upon the yield from the grapes. The relevant calculations are as follows:

| Chardonnay | | | Generic | | Yield: | Grapes | | | Grapes | | Pounds harvested | 100,000 | | | 60,000 | | Loss in processing | 10,000 | 10% | | 3,000 | 5% | Yield: | 90,000 | | | 57,000 | |

| | | | | | Bottles of wine produced: | | | | | | Chardonnay | | Blanc de | | | Estate | Regular | | Blanc | Total | Pounds of grapes: | | | | | |…...

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