Document Type

Article

Publication Date

9-1-2025

Abstract

This case incorporates a mock consulting engagement with a real-world business to reinforce the concepts of standard costing and pricing which provides an ideal opportunity to explore sustainability-related issues. You will help the client identify Environmental, Social, and Governance (ESG) impacts to increase transparency for reporting in a competitive market scenario. In this case, you are introduced to BeYOUtiful Bath Bombs & More and asked to assess profitability for four inventory items, analyze the cost of adding a candle made from beeswax, and make recommendations for strategic planning. Implementation of this case study is designed for managerial or cost accounting courses where students are learning job costing, standard costing, pricing theories, and sustainable business practices. Learning objectives address the following competencies: determine and apply overhead to inventory items; calculate gross profit using retail and wholesale pricing; use Excel to analyze data; identify sustainability initiatives; and provide recommendations using written and oral communication.

Identifier

105008336193 (Scopus)

DOI

10.1016/j.jaccedu.2025.100979

ISSN

07485751

Publication Information

Journal of Accounting Education

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