Jacket Factory

Teviah Estrin, Wilfred Innerd, Jeffrey Kantor


Jacket Factory is a board game designed to introduce High School students to the practice of Management Accounting. Using dice and game pieces, students manage the manufacture of different kinds of jackets using different kinds of manufacturing processes. Risks are represented by rolls of the dice and also by Risk Cards. Costs, including Occupancy, capacity, Materials, Conversion and loans, and also revenues are tracked by means of Cost Management Sheets. The relationship to the real world of business is stressed at all times. Winning may mean staying in the game as well as making the most money.

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