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

Author

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  • Lambert, Tara M.
  • Holmes, Amy Foshee

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.

Suggested Citation

  • Lambert, Tara M. & Holmes, Amy Foshee, 2025. "BeYOUtiful Bath Bombs: A standard costing, pricing, and sustainability reporting case," Journal of Accounting Education, Elsevier, vol. 72(C).
    • Handle: RePEc:eee:joaced:v:72:y:2025:i:c:s0748575125000302
    DOI: 10.1016/j.jaccedu.2025.100979
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    References listed on IDEAS

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    1. Ayres, Douglas & Stanfield, Jason, 2019. "Pulling it all together: ACME trailers, a costing case," Journal of Accounting Education, Elsevier, vol. 46(C), pages 72-88.
    2. Zahller, Kimberly A., 2017. "Truffle in paradise: Job costing for a small business," Journal of Accounting Education, Elsevier, vol. 40(C), pages 32-42.
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