BeYOUtiful Bath Bombs: A standard costing, pricing, and sustainability reporting case

Q1 Social Sciences

Journal of Accounting Education Pub Date : 2025-06-19 DOI:10.1016/j.jaccedu.2025.100979

Tara M. Lambert , Amy Foshee Holmes

{"title":"BeYOUtiful Bath Bombs: A standard costing, pricing, and sustainability reporting case","authors":"Tara M. Lambert , Amy Foshee Holmes","doi":"10.1016/j.jaccedu.2025.100979","DOIUrl":null,"url":null,"abstract":"<div><div>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 <em>BeYOUtiful Bath Bombs & More</em> 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.</div></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":"72 ","pages":"Article 100979"},"PeriodicalIF":0.0000,"publicationDate":"2025-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Education","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0748575125000302","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}

引用次数: 0

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.

查看原文本刊更多论文

美丽的沐浴炸弹：一个标准的成本，定价和可持续发展报告案例

本案例结合了与现实世界企业的模拟咨询合作，以加强标准成本和定价的概念，为探索与可持续性相关的问题提供了理想的机会。您将帮助客户识别环境、社会和治理（ESG）影响，以提高在竞争激烈的市场环境中报告的透明度。在这种情况下，你被介绍给美丽的沐浴炸弹&；More被要求评估四个库存项目的盈利能力，分析添加蜂蜡蜡烛的成本，并为战略规划提出建议。本案例研究的实施是为管理或成本会计课程设计的，学生们正在学习工作成本核算、标准成本核算、定价理论和可持续商业实践。学习目标涉及以下能力：确定和应用库存项目的间接费用；使用零售和批发定价计算毛利润；使用Excel进行数据分析；确定可持续发展措施；并通过书面和口头交流提供建议。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Journal of Accounting Education Social Sciences-Education

CiteScore

4.20

自引率

0.00%

发文量

期刊介绍： The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.