À Votre Santé: Product Costing and Decision Analysis in the Wine Industry

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À Votre Santé (AVS) requires students to analyze financial and operational data to create a contribution margin income statement, apply the concepts of relevant costs and opportunity costs to support strategic decision making, and analyze product profitability.

The case uses information taken from a small wine operation in Napa Valley, somewhat simplified to reinforce the case analyses and teaching points. AVS has been used in MBA and executive education managerial accounting classes, and would be most appropriate for a graduate-level accounting or MBA course or for an advanced undergraduate course.

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