American Accounting Association

An International Meeting of
the American Accounting Association

2005 Annual Meeting

August 7–10, 2005
San Francisco, California

Come to the City by the Bay!


Effective Learning Strategies Forum
Wednesday, August 10, 2005

Session 3
The Blanco Café, Managerial Teaching Strategy

Presenters:
Dennis Elam, Texas State University, San Antonio
Robert Severance, Texas State University

Description:
Blanco Café demonstrates the concepts of Cost Volume Profit Analysis. It compares a $5 per place luncheon café (Blanco) with a high-end (Le Reve) $135 per serving elegant restaurant. These are actual businesses in San Antonio, Texas. It demonstrates that CVP can be used in widely differing environments to determine break even, target profit, margin, and turnover. Students use Excel® templates to defend their conclusions in print and oral presentation. Blanco further demonstrates that no matter the environment, the goal of improved ROI never changes.

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