Date of Award


Document Type


Degree Name

Bachelor of Arts (B.A.) in Business Administration: Accounting and University Honors


Business Administration

First Advisor

Desiree Pacheco


Managerial accounting, Small business -- Strategic management, Small business -- Cost control, Small business -- Accounting -- Case studies




During my Business Capstone class, I had the opportunity to work with a small local business. This business presented needs for managerial accounting tools that would be useful in optimizing costs and expanding their business beyond the local market. In my literature review, I focused on topics surrounding costing tools and methods and strategic management in accounting for small businesses. I found that with modifications that make costing tools more manageable for small businesses, they can play a beneficial part in a business’ overall strategy. Through research and discussions with the Client, I developed recommendations focused on job costing and strategic management for small businesses. For job costing, I developed a spreadsheet based on the job costing method that would allow for book titles to be looked at separately and list out the costs associated with a print run of books. The benefits of creating this spreadsheet I found is that it gives the client a chance to look at any costs that may be incurred when printing and later selling books. As each book has its own market, the spreadsheet allows for costs to be allocated based on each book title rather than on all the books together. In strategic management, I recommend the client take a deeper look at their financial statements, particularly their balance sheets and income statement. The benefit to doing so is that it gives the client a chance to step back after a publishing season and look at their progress.

Persistent Identifier