This case is intended for students in an undergraduate- or graduate-level accounting course. At the under­graduate level, this case is suitable for an introductory managerial or financial accounting course. At the graduate level, this case can be used in managerial or advanced accounting courses. The case introduces the financial and business considerations that occur when analyzing capital investment decisions for internal repackaging of products. This is an actual case based on a real-world packaging decision for a product manufactured by Unilever, a Global 200 company.

Students analyze the financial information, project costs, capital investment and projected savings of a project to repackage one of the company’s major brands. The case introduces students to the process and forms used in practice—a capital expenditure proposal.