Tag Archives: relevant costs

Should the town of Allentown, PA, outsource its pension check-writing?

For years, the City of Allentown, PA, has had its payroll clerk write the pension checks to its retirees every two weeks. The pension check-writing system is based in an older accounting system that was installed in 1983.  The only person who has been trained to use the older accounting system to write the pension […]

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Should Apple Country Orchards sell Granny Smith apples or make cider from those apples?

Apple Country Orchards in Idalou, Texas, has 6,000 apple trees and offers 30 varieties of apples.  The orchard is 29 years old and allows customers to pick their own apples or to purchase pre-picked apples. In addition to apples and apple picking, the orchard offers hayrides, lunch, pumpkins, and a variety of other items. Apple […]

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Why did Hawaiian Airlines make the decision to offer iPad Minis for in-flight rental?

In 2013, Hawaiian Airlines made the decision to add 1,500 iPad Minis to its older Boeing 767 widebody jets to make them available for passengers to rent during flights.  Prior to the iPad Minis, these aircraft had dated portable “digEplayers” for its passengers to rent.  Presumably, these dated devices have become less attractive to today’s […]

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