In December 2019, LUSTER LightTech Co., Ltd. was a company in the field of machine vision. As the business was rapidly developing, the founder, Yao Yi, realized that the company’s research and development directions were very scattered, and some projects with heavy investments might not be profitable. After reviewing the existing business, the chief financial officer, Gu Baoxing, proposed a "focus" plan, in which the company should concentrate on core customers in key industries or standardized core products, based on financial sustainability and profitability as the main criteria. In Case (A), students are required to use management accounting knowledge to assist the company in making business choices and strategic decisions.

April 2023: Case (B) primarily discusses LUSTER 's finance-business integration reform: upgrading digital management systems, building data analysis and financial forecasting systems, and strengthening performance evaluation. At the end of Case (B), CFO Gu Baoxing proposed an internal marketization plan: each division would be able to dismantle barriers and share customers, while each product line and sales team could collaborate across divisions to discover the most advantageous partnerships. However, employees were resistant to the reform plan. Students are expected to assess whether LUSTER has the foundation for internal marketization based on the information in Case (B), and to suggest corresponding financial tools if necessary. This is a supplement to LUSTER: The Strategy of Value First (A), product # W37053.