The P & L badge is part of the Cookie Business badge set introduced in 2011.
When a Girl Scout earns the Financial Literacy badge called Good Credit, she learns how to use money wisely so that she'll be seen as a good credit risk -- someone who will be responsible and meet her financial obligations. Now she can use those same values of honesty and responsibility as she runs her cookie business. After all, practicing good business ethics means looking at both the business P&L (profit and loss) and the Girl Scout P&L (Promise and Law)!
When a Girl Scout Ambassador has earned this badge, she will know how to translate her Girl Scout values to her cookie business.
Requirement 1: Find out more about business ethics[]
Business ethics refers to how a businessperson or a company behaves, which can cover everything from how they treat employees to how they treat the environment.. It’s an area that is constantly evolving, especially since the line between what is legal and what is ethical is often blurry. Find at least 3 examples of businesses that are in the news either because they have taken a principled stand on some aspect of business ethics or because they’re under fire for practices that the public considers unethical. Discuss what you’ve learned – and any thoughts you have about how you run your own cookie business – with family and friends.
Requirement 2: Create her own Cookie Promise[]
Most companies offer a business pledge or promise to their customers that states how they will treat people and ensure that they’re offering a quality product. Write your own promise to your customers by applying lines of the Promise and Law to your cookie sale. Find a way to remind yourself of your promise – perhaps you could write it on a wallet card, make it into a screen saver on your computer, or post it in a place where you’ll see it every day. You may, also, want to create a “My Promise to You” handout that you can give to customers.
Requirement 3: Pass her customer list on[]
If you’ve been selling Girl Scout Cookies for years, you’ve built up a solid customer base. What will happen when you’re no longer selling cookies? Develop a transition plan so your customers will still be taken care of. You may want to invite a few younger Girl Scouts to help you on your cookie sale, so you can introduce them to your customers. Or you may want to pass your cookie order cards on to a younger Girl Scout group or a volunteer. (Be sure you ask your customers if they want their names (info) passed on – that’s good business practice!)
Requirement 4: Teach younger Girl Scouts about the business ethics of the cookie sale[]
Based on grade level, find a fun way to help girls think through the rules and ethics (or “what’s fair”) of their cookie business. For example, you may want to invent a fun game for Daisies, Brownies, or Juniors, do role-play exercises with Cadettes, or facilitate a group discussion with Seniors.
Requirement 5: Leave a legacy[]
How will you be remembered in your Girl Scout community?! Use part of your cookie money to leave a personal legacy. You may want to make a gift to a Girl Scout campership or endowment fund, donate money to sustain one of your favorite spots at camp, or plant a tree or install a piece of art in a special place.