Decisions Brewing at Fire Roasted Coffee Company
商品編號：9B18B011
出版日期：2018/07/13
再版日期：2018/11/07
商品來源：
商品主題：Accounting
商品類型：Case (Field)
涵蓋議題：Costing methods, Pricing decision, Coffee shop
難易度：3 - Undergraduate
內容長度：6 頁
地域：Canada
產業：Accommodation & Food Services
事件年度：2017
The Fire Roasted Coffee Company (Fire Roasted) was a small regional roaster and seller of coffee in London, Ontario. The company sourced green coffee beans from over 20 different countries and managed the roasting process in house. Its coffee was primarily served at Fire Roasted’s own coffee shop locations, but was sometimes sold wholesale to other cafes and interested parties. In 2017, as the company was about to update its point-of-sale system, the company’s founder and president recognized the opportunity to implement a new set of prices for the premium coffee beverages on the menu. The list of beverages included Americano, cappuccino, drip coffee, latte, macchiato, and mocha. He considered a few different methods of costing selected items, intending to use these costs as an aid to his pricing decisions. He was also determined to incorporate industry and competitive dynamics into the decision.
教學手冊：Decisions Brewing at Fire Roasted Coffee Company - Teaching Note
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