This is flat out not funny. There are a few scenes of some clever stuff, but they are too few and far between. There are a couple I laughed out loud at, but they can't carry this piece to meal that borders on the terrible, and even walks near the demeaning.
McCarthy plays a character somewhat reminiscent of a Martha Stewart type. She is this incredibly successful business woman that loses everything when she goes to jail for insider-trading. So she has to rebuild her career. She decides that a brownie selling business with the help of a Girl Scout type of civic group is her ticket. And that's about a interesting as this gets.
This then becomes a terrible, awful, gross-you-out fest. There are so many scenes and things seen and heard here that we don't need to see or hear. And to make it worse, they just are not funny. For the exception of a very original scene at the beginning, SHE is not funny. It's just more of the same, only worse than the time before. I liked Spy. The Heat was decent. But Tammy, and Identity Thief were so bad, and this is worse.
This is gross, offensive, and borderline demeaning to women as it goes way out of it's way to make many look as stupid and stereotypical as they can. I know some will say, "It's just a movie." And that's true. But what this really is, is a chance for McCarthy to take a ton of your cash, and give you a product that is so bad, you may wish you had it back after 2 hours.
The Boss. A moment or two, but really, really bad.