Darjeeling Tea is famous the world over for its complex and delicate flavors. The basic input for

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Darjeeling Tea is famous the world over for its complex and delicate flavors. The basic input for Darjeeling’s teas, tea leaves from tea shrubs, are hand-picked by workers on tea estates. Tea pickers are paid based on both the quantity and quality of tea leaves that they pick (mature leaves have less value than young leaves). There is very little in the form of other controls; pickers can start and stop whenever they want. Moreover, some pickers bring their children with them to work and make frequent stops to feed or change their babies.

Required:
How would you characterize the performance measures used for tea pickers—are they financial or nonfinancial? Why doesn’t Darjeeling tea specify start and stop times and/ or output quotas?

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Managerial accounting

ISBN: 978-0471467854

1st edition

Authors: ramji balakrishnan, k. s i varamakrishnan, Geoffrey b. sprin

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