AAA Spark Meeting of the Regions

BeYOUtiful Bath Bombs: A Standard Costing and ESG Reporting Case

• In Event: Updating the Accounting Curriculum

Abstract

In this case students are introduced to BeYOUtiful Bath Bombs, a small business located in Spokane, WA and are asked to consult on several projects. Implementation of this case study is designed for Managerial or Cost Accounting courses where students are learning job costing, standard costing and pricing theories. Environmental, Social and Governance (ESG) reporting issues are also an important component of the project. Case activities include calculating the standard cost of four top selling inventory items, analyzing gross profit margins using retail and wholesale pricings, and researching ESG matters for small businesses. Learning objectives are met through application of data analysis, research and inquiry, and written and oral communication.

Authors

• Tara M. Lambert, Whitworth University

• Amy Foshee Holmes, Trinity University