...Howard Thomas; Eric Cornuel; Howard Thomas; Kai Peters Purpose The purpose of this paper is to provide insight into the financial models used by business schools, with a specific focus on the cost side of the model. Design/methodology/approach The paper systematically looks at sources...

...Lynne Patten Purpose The purpose of this paper is to increase the student's knowledge of the value chain and its importance in managing costs. Design/methodology/approach The approach takes the form of a teaching case with practical implications, which also includes teaching notes. Findings...

... encompass both quantitative and qualitative factors. Practical implications Improves decision‐making process through an analysis of relevant costs in an outsourcing decision. Originality/value The article creates a practical approach for instructors to explain the use of differential analysis...