學門類別
最新個案
- Leadership Imperatives in an AI World
- Vodafone Idea Merger - Unpacking IS Integration Strategies
- V21 Landmarks Pvt. Ltd: Scaling Newer Heights in Real Estate Entrepreneurship
- Snapchat’s Dilemma: Growth or Financial Sustainability
- Did I Just Cross the Line and Harass a Colleague?
- Predicting the Future Impacts of AI: McLuhan’s Tetrad Framework
- Porsche Drive (A) and (B): Student Spreadsheet
- Porsche Drive (B): Vehicle Subscription Strategy
- TNT Assignment: Financial Ratio Code Cracker
- Winsol: An Opportunity For Solar Expansion
AquaSafi Purification Systems: Changing the Operating Model
內容大綱
AquaSafi Purification Systems Pvt. Ltd. (AquaSafi) was a social enterprise that aimed to provide clean water to people in the developing world. The organization assembled and sold its water purification technology, at cost, to villages and non-governmental organizations in rural India. Before deciding to change AquaSafi’s current operating model, the executive director thought it would be useful to perform a cost/benefit analysis to see how the company’s cash flow would differ at a new water filtration plant under the current and proposed operating models. He also wondered whether it made sense for AquaSafi to change its operating model as it expanded its operations, since the company’s current operating model had been well received in the villages.
學習目標
This case is suited for an introductory managerial accounting course at the undergraduate university level. Analytical tools include a breakeven analysis and a differential analysis. The case gives students the opportunity to:<ul><li>practice preparing a breakeven analysis and a differential analysis;</li><lI>understand why breakeven analysis and differential analysis are important tools for decision making;</li><li>recognize the challenges faced by a social enterprise;<?li><li>make a business decision based on qualitative and quantitative analysis and fit with the organization’s goals; and</li><li>appreciate a major global concern—unsafe drinking water in much of the developing world.</li><ul>