Guide: Instructions for case analysis or articles

1. Summary: what is a main concept in the case or article?

2. When you read this article you may be able to:

i. Apply the concepts of Standard Costing, Operational Performance Measures, and the Balanced Scorecard.

ii. Identify the concepts of Standard Costing, Operational Performance Measures, and the Balanced Scorecard

3. Possible solutions to such situations (applying the lesson of the day).

4. Select one possible solution to the case. Explanation for how you select this solution (the best alternative is not always feasible to resolve the central or primary situation presented in the case or article).

5. Reflexive analysis on developments in the case or article. You can use other references that approach the situation raised in this case or article from other perspectives.

6. Conclusion or recommendation.

7. If the case has questions, answer them.

Article Reference: Cost of production at business unit in aquaculture industry: Study at aquafarm nusantara company.