Cost analysis: the acquisition of the items listed in a popular Christmas song

Purpose – This paper aims to cost the acquisition of the items listed in a popular Christmas song. Design/methodology/approach – A humorous approach is taken. Findings – It was found that there was a significant increase in costs from 2005 to 2006. Research limitations/implications – The issue is limited by lack of serious research or methodology. It implies an increase in cost of luxury items that is significantly larger than the CPI. Originality/value – The paper poses use of costing analysis to present a humorous finding.