技术转储:社会企业的细分分析

IF 1 Q3 BUSINESS, FINANCE

ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-06-30 DOI:10.2308/issues-19-099

S. Grimm

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引用次数: 0

摘要

Tech Dump是一家经营电子垃圾回收业务的社会企业，旨在支持其为有就业障碍的个人提供就业机会和职业培训的使命。大宗商品价格暴跌对Tech Dump的收入、利润和现金储备产生了负面影响。财务状况的削弱导致Tech Dump的董事会质疑Tech Dump是否有能力以其当前的商业模式履行其职业培训使命和对可持续发展的承诺。要求学生分析回收和再利用部门的部门贡献声明，并讨论组织的收入、成本和决策如何受到Tech Dump作为社会企业地位的影响。

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Tech Dump: Segment Analysis for a Social Enterprise

Tech Dump is a social enterprise that operates an e-waste recycling business to support its mission of providing employment opportunities and job training for individuals with barriers to employment. Tumbling commodity prices have negatively impacted Tech Dump’s revenue, profits, and cash reserves. The weakened financial position has led the Tech Dump’s board of directors to question Tech Dump’s ability to meet its job training mission and commitment to sustainability with its current business model. Students are required to analyze segment contribution statements for the recycling and reuse segments and to discuss how the organization’s revenues, costs, and decisions are influenced by Tech Dump’s status as a social enterprise.

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来源期刊

ISSUES IN ACCOUNTING EDUCATION BUSINESS, FINANCE-

CiteScore

2.60

自引率

33.30%

发文量

期刊介绍： The mission of Issues in Accounting Education is to publish research, commentaries, instructional resources, and book reviews that assist accounting faculty in teaching and that address important issues in accounting education. The journal will consist of two major sections, “Research and Commentary” and “Instructional Resources”.