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Enigma Escape Rooms Ltd.: Horror-Themed Expansion?
內容大綱
In 2016, the founder of Enigma Escape Rooms Ltd. (Enigma) was investigating an opportunity to expand his business to a second location. A new location would offer three additional escape rooms, and Enigma would enter the horror-based genre of the market. Enigma had strong demand for its adventure-themed escape rooms during its first year of operations. With escape room popularity at an all-time high and new competitors in or entering the market, the owner wondered if this was the best time to grow his business. He planned to complete a business size-up, assess the competition, and then project the costs and benefits of opening a second location before making a final decision.
學習目標
This case is suitable for an introductory management accounting course at the undergraduate university level. After completing the case, students should be able to<br><ul><li>perform a business size-up of the company;</li><li>analyze the opportunity for the company to expand at a second location;</li><li>assess the cash flows associated with the opportunity and determine which are <br>relevant (future, cash, and different) and which are recurring or one-time;</li><li>perform a differential analysis to evaluate the opportunity in both the high and low scenarios;</li><li> calculate the return on investment and payback period for the second location; and</li><li>justify their decision based on their analyses.</li><ul>