Flirtual

內容大綱
In August 2022, Anthony Tan, co-founder and CEO of Flirtual, a virtual reality-based dating platform was deciding whether to hire a new employee or work with a consultancy to complete a major rewrite of the platform’s code. Flirtual had experienced high user growth, resulting in performance issues among some of its users. Tan wanted to decide how to continue growing its users while addressing these challenges.
學習目標
This case best serves as an introduction to future-oriented decision-making and is suitable for an introductory management accounting course at the undergraduate level. The case includes a review of various introductory business concepts and requires a basic understanding of business strategy, accounting, and finance. By working through the case and assignment questions, students will have the opportunity to do the following: <ul><li>Analyze the opportunities and threats within the VR and online dating industries.</li><li>Analyze a company’s core capabilities as well as its strengths and weaknesses within the industry.</li><li>Prepare and analyze a differential cash flow model and complete sensitivity analysis on the model.</li><li>Evaluate the tradeoffs between build versus buy, as well as the challenges faced by early stage startups.</li></ul>
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