Abstract
TECH DUMP, A SOCIAL ENTERPRISE, operates an e-waste recycling and reuse business to support its mission of providing employment opportunities for individuals with barriers to employment. Tech Dump recently began refurbishing and reselling used electronics through its reuse segment, Tech Discounts. Initially, Tech Discounts sold its products through online and wholesale channels. In the most recent year, the board approved opening a retail store to expand access to affordable technology to retail consumers. The case requires students to evaluate the ac[1]tual performance of the retail store relative to the budget by preparing a flexible budget and calculating variances. The case introduces the concept of a social enterprise as well as United Nations Sustainable Development Goals related to sustainability, discrimination, poverty, and vocational skills.