Preamble to SSCI’s Rest “R” Us Green budgeting business case.

In the Fall of 2008, Peter Downing created this green budgeting business case about a fictitious Canadian hotel company. It was used by two different CMA classes with great learning success. Users can adapt this business case to better suit their students’ own geographic locations i.e. Boston, Denver, Seattle, Zurich, London

While this business case was used at the graduate level, it can as easily be used in undergraduate accounting courses and even at the senior high school level. It lends to Internet research for ideas, be they to save operating costs for water, waste and energy.
If need be. the dates can be updated.

Part 1 - Rest "R" Us Business Case:

The Rest “R” Us business case asks for only five green budgeting activities that have a 4 year or less pay back period. Students wanted to give more (I have 15, said one student). Students are surprised to learn that what they found was not common operating practice.

The first time the case was used, we had 3 groups who each presented 5 green budgeting
strategies. When we had our first group discussion, I and the students were surprised that only 3 of the 15 green budgeting strategies were the same. The also happened the second time I gave the business case.

While it never happened, a student can find 5 ways to save operating costs using energy and bypass the other natural resource using activities.