The case study is designed based on two analytical techniques: Value Analysis (VA) and Quality Function Development (QFD). VA and QFD are two effective methods to help manufacturers to achieve cost reductions. The idea of designing an in-class workshop is taking the characteristic of QFD, which is customer preference analysis, and applying it to value analysis procedure to attain a goal of satisfying customer demands more effectively. The workshop aims to help students understand the significance of knowing customer requirements during the manufacturing process and demonstrate the effect of VA, which is supporting organizations to focus their development activities on areas that provide the greatest customer value. The workshop took place near the end of Spring 2020 semester for students who took the managerial accounting course. Students worked remotely on the project in teams. Each team analyzed one of the four products, Hummer H2, Ferrari 488, Large Luxury SUV, and Supercar. By following steps, students developed the importance ranking for vehicle functions and discussed their results, and eventually, they calculated system costs based on the rating results. As part of the workshop, students participated in a pre-class survey and a post-class survey, indicating their learning experiences and providing feedback. Through the analysis of the surveys, most of the students were satisfied with the instructions of the workshop and comfortable with learning materials. Considering the continuation of the workshop, recommendations on online structure and in-class settings will help to improve the effectiveness and learning outcomes of the in-class case study.

In A Comparative Analysis of Indoor and Greenhouse Cannabis Cultivation Systems, the two most common systems for commercial cannabis cultivation are compared using an operational and capital expenditure model combined with a collection of relevant industry sources to ascertain conclusions about the two systems' relative competitiveness. The cannabis industry is one of the fastest growing nascent industries in the United States, and, as it evolves into a mature market, it will require more sophisticated considerations of resource deployment in order to maximize efficiency and maintain competitive advantage. Through drawing on leading assumptions by industry experts, we constructed a model of each system to demonstrate the dynamics of typical capital deployment and cost flow in each system. The systems are remarkably similar in many respects, with notable reductions in construction costs, electrical costs, and debt servicing for greenhouses. Although the differences are somewhat particular, they make up a large portion of the total costs and capital expenditures, causing a marked separation between the two systems in their attractiveness to operators. Besides financial efficiency, we examined quality control, security, and historical norms as relevant considerations for cannabis decision makers, using industry sources to reach conclusions about the validity of each of these concerns as a reason for resistance to implementation of greenhouse systems. In our opinion, these points of contention will become less pertinent with the technological and legislative changes surrounding market maturation. When taking into account the total mix of information, we conclude that the greenhouse system is positioned to become the preeminent method of production for future commercial cannabis cultivators.