Tech Dump: Segment Analysis for a Social Enterprise

Abstract

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.