個案總覽

Michael Cox, a third generation producer of eggs based in the small town of Summers, Arkansas, converted production in 2007 from conventional caged white eggs to specialty eggs bearing the marketing attributes of organic, cage-free, free-range, and pasture-raised. Although he did this to secure contracts with better margins, in 2016 there was a glut of conventional white eggs on the market and that was depressing prices. Because of this, consumers were switching from expensive specialty eggs to the cheap white eggs. Now a key contract that Cox had with CCF Brands for the output of 150,000 hens laying certified USDA organic cage-free eggs was expiring. Faced with selling the eggs at a loss on the open market, Cox must decide what to do. In this case students can study a number of basic and advanced managerial accounting concepts, including relevant and irrelevant costs for short-term decision making, break-even analyses, sell or process further, and when to drop a product. Students will build a table for marginal revenue and marginal cost for egg production. This analysis is more advanced because the hens do not generate revenue evenly of the production cycle while the variable costs are relatively even. This case is well suited for an undergraduate or graduate course in managerial accounting covering short-term decision-making. Although receiving light treatment in the instructor's manual, the case could also be used to study longer term business strategy.

Delta Plastics of the South developed a new software product, Pipe Planner, which was complementary to its core product, Polytube, used by farmers to irrigate crops in the delta region of Missouri, Arkansas, Mississippi and Louisiana. Pipe Planner helped farmers by calculating, for any particular field, the size of pipe needed, how to punch holes in the pipe and how long to irrigate. Using the software could lower the farmer's cost of irrigating by up to 25 percent particularly through savings of fuel and time. It also conserved water, an important issue for delta farmers. The software was a significant improvement to PHAUCET, a similar but free government program already in limited use in the delta. Company leadership was sure that the product would have a strong market, but sales were discouraging with fewer than 200,000 acres (less than three percent of the market) under Pipe Planner management after three years of development efforts. Company leaders must decide if Delta Plastics should continue to invest money and resources in Pipe Planner, and if so, how to market and encourage use of the Pipe Planner program software by farmers. In this case the students can study the initial failure of diffusion of a market innovation and analyze the factors that led to that failure in a particular social context-farmers in the delta region. The case is suitable for use in a class on communication, or product innovation and marketing, for upper level undergraduates or graduate students. Students use the diffusion of innovation analysis to propose and evaluate options for Delta Plastics regarding next steps in the marketing and promotion of Pipe Planner within its core market.

This article traces the strategic initiatives that Walmart undertook over the last decade to implement its ambitious vision of selling more sustainable products. This effort has been characterized by a gradual shift away from customer-facing initiatives aimed at labeling sustainable products toward supplier-facing initiatives targeted at improving environmental or social performance without raising customer prices. It highlights the role of institutional intermediaries, transaction costs, and experiential learning in shaping firms' capabilities to translate ambitious sustainability goals into operable, mass-market initiatives.

This case explores issues faced by the corporate sustainability manager at the corporate headquarters of a large hotel group in a developing nation as she implements her company's corporate sustainability strategy through supplier partnerships with bottom-of-the-pyramid (BoP) social organizations. Under the rubric of responsible purchasing, the hotelier's "Creating Sustainable Livelihoods" initiative engaged cause-based nongovernmental organizations (NGOs) by exploring opportunities where the products or services of such organizations could substitute for similar products or services sourced from for-profit suppliers. The case illustrates the challenges inherent in a BoP responsible purchasing strategy, including the delicate balance between meeting business objectives while supporting social causes.