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Spreadsheet for product 9B05N011.

Spreadsheet for product 9B05N012.

Spreadsheet for product 9B05N019.

Spreadsheet for product 9B05N020.

Spreadsheet for product 9B05N021.

Spreadsheet for product 9B05N023.

Spreadsheet for product 9B06B029.

Spreadsheet for product 9B06B030.

This case summarizes some of the challenges - managerial and technical - associated with transitioning to an activity-based costing (ABC) model. The primary objective of this case is to introduce the student to the rationale and mechanics behind the ABC accounting approach and to explore the untoward consequences of using traditional accounting methods.

The president of Taino Construction has to make several strategic decisions that can guide the firm during very difficult times for the construction industry - globally and locally. He is trying to find ways to capitalize on the company's innovations and international advantages. At the same time, he is trying to adapt the company to the needs of the local market, which requires smaller volumes and simpler products. In order to do this, management must assess the level of risk inherent in the company's portfolio of innovations by estimating the potential of the markets for these products, determining how to strategically position the products in the markets and making a sober assessment of the company's financial strength.<br><br>The case can be used in a marketing strategy course. The objectives of the case are 1) to allow students an opportunity to analyze a company's innovation portfolio and, more specifically, the level of risk inherent in market opportunities 2) to explore how innovative international strategies can help a company survive adverse local market conditions, though it may add to the overall risk of the innovation portfolio of the company 3) to showcase a company committed to green products, allowing for a discussion on sustainability in the construction industry, as well as on how what is considered a green product by some stakeholders is not considered a green product by others 4) to showcase the complexity of the relationship between a company's clients/competitors/partners and the way in which government initiative can offer opportunities and challenges to a company 5) to offer an opportunity to conduct financial performance analysis.

A senior manager at IBM Canada Ltd. is trying to determine how best to implement strategy developed at the global level. The Business Transformation Executive, Sales & Distribution, IBM Canada Ltd., is responsible for introducing, maintaining and retiring software programs to support IBM Canada's business needs. In October 2009, the senior manager is trying to assess if the customer relationship management (CRM) developed locally should continue to be supported or if the planned switchover to a global standard CRM should continue as scheduled. The case is intended for students to discuss the challenges of implementing global IT strategy at the local or country unit level.

WoodSynergy Inc. had become a midsize player in the fine woods supplier industry. The firm purchased stock woods from a number of producers and processed them to meet specific customer specifications. WoodSynergy had recently launched a number of IT-based supply chain management initiatives and was interested in assessing the current progress. The senior management at WoodSynergy had long felt that efficiency improvements to the firm's supply chain could be made through increased information integration. This case introduces the student or student teams to the growing role of information technology in supply chain management.

The case illustrates the intriguing development path of a famous design entrepreneur in Hong Kong, who was not trained formally as a designer but managed to build an entrepreneurial career out of his hobby of collecting designer toys. This case is suitable for teaching MBA and senior undergraduate students about resources acquisition at the startup, development and expansion stages in an entrepreneurship course. It can also be utilized in product development and innovation management courses for business, engineering and design school students.

This case describes how two Hong Kong product designers chose their respective paths and achieved design excellence and celebrity status. The case is suitable for teaching MBA and senior undergraduate students the value of design entrepreneurship in professional services. It is useful for courses in entrepreneurship and innovation management in business and engineering schools. Human resources management or organizational behaviour classes may also use this case for discussion on career paths. Given the design context, it will be very informative for students or executives from the design industry.

The case describes the situation facing Vancity in the wake of the 2008 financial crisis, in an environment where monetary policy was being used to stimulate the economy. The immediate decision facing the CEO was whether to raise interest rates on loans to make up for falling interest income. With close to zero per cent interest rates being advocated by the Bank of Canada, the spread between deposit and loan rates had narrowed to unprecedented levels. The situation was complicated for Vancity by its structure as a member-owned cooperative and its strategy of community engagement, as well as by its need to get members to sign consent to the rate change.

In late 2009, the principal of the Lake Eola Charter School (LECS) in downtown Orlando, Florida completed a course on nonprofit branding at the Philanthropy & Nonprofit Leadership Center at a local college. She was energized and ready to apply the information she had learned to evaluate the school's competitive position and to determine its level of mission fulfillment and progress toward goals. Well-suited for running a school, with a doctorate in education administration, the principal had taken the class to shore up her understanding of planning for and managing a nonprofit organization (NPO). In her mind, the key lesson was the need for an environmental analysis to better understand the school's internal environment and external competitors in order to improve the position of the school vis-a-vis the community's educational needs. She employed an MBA intern to help her develop tools for an internal and external environmental scan. The intern had just wrapped up the data collection and analysis. The principal was ready to use the summer down time to make changes for the 2010 academic year, if only she knew how to proceed.<br><br>This case is suitable for marketing strategy courses. The detailed treatment of environmental analysis could also make the case useful in business policy and strategy courses. Instructors will find the case particularly well-suited for classes on marketing, strategy and management in the area of public administration and nonprofit organizations.

The case focuses on the housewares subgroup within the overall retail sector. During the period considered by the case (1970s to 2006), housewares in North America saw the emergence of two big-box retailers - Linens 'n Things (LNT) and Bed Bath & Beyond (BBBY). LNT and BBBY were founded within four years of each other and their corporate headquarters were just 16 miles apart. Despite this remarkable similarity in starting conditions, their performance outcomes diverged sharply. On the surface, both companies were pursuing a similar business-level strategy of cost leadership, but key strategic decisions led them down quite different evolutionary paths. Both companies focused on providing consumers with high-quality houseware goods in a no-frills, value-priced environment, but LNT's decison to build centralized warehouses - seemingly consistent with a cost leadership strategy - ended up bringing it into direct competition with Target and Walmart. In contrast, BBBY allowed for greater decentralization in decision making, thereby allowing more store-level decision making and greater customization to local consumers' tastes. As a result, BBBY was able to better differentiate itself from Walmart and Target. The case allows instructors to introduce basic strategy concepts, such as industry and environmental analysis, business-level strategies, core competencies and administrative heritage. At the time of the case (February 2006), BBBY's market capitalization was approximately $10.7 billion, while LNT had just been acquired for $1.3 billion by a private equity firm. The case begins right after the acquisition and takes the perspective of the new CEO of LNT, who is tasked with devising a turnaround plan. <br><br>This is an excellent pre-assigned first-day-of-class case for instructors who are looking to get students thinking about core strategy concepts. It provides a unique opportunity to examine the importance of management's strategic choices on the ultimate success of a business within a dynamic industry.

The chief executive officer (CEO) of Taiwan Taxi must assess the adoption of iCall by the firm's taxi drivers. When originally conceived, iCall was supposed to be the basis for substantial growth in the number of taxi drivers signing up with Taiwan Taxi. But even after many years, adoption still lags behind the plan. The CEO must assess the reasons for the slower adoption of iCall and make recommendations on whether to revise the goal or improve adoption in order to meet it. The case demonstrates the many complexities involved in realizing business value from the adoption of information technology.

Solution Method 1 Excel spreadsheet.

Solution Method 2 Excel spreadsheet.