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Tech Discounts (A): Preparing a Planning Budget for a Social Enterprise
Report

Tech Discounts (A): Preparing a Planning Budget for a Social Enterprise

Stephanie Grimm, Diane Matson and Kristian Mortenson
IMA Educational Case Journal, Vol.17(3)
Institute of Management Accountants
09/01/2024

Abstract

planning budget sensitivity analysis social enterprise Sustainable Development
TECH DISCOUNTS, an organization that operates an e-waste recycling and reuse business, supports its mission by providing employment opportunities for individuals with barriers to employment. Committed to sustainable recycling, Tech Discounts extends the product life by refurbishing and reselling used electronics through its reuse segment. Currently, Tech Discounts sells refurbished electronics through online and wholesale channels. Amanda, the executive director, is contemplating expanding through a retail store. The case requires students to prepare and analyze a planning budget and to perform sensitivity analysis. The case introduces the concept of a social enter[1]prise and the Sustainable Development Goals created by the United Nations related to sustainability, discrimination, poverty, and vocational skills.

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