個案總覽

A successful Canadian jewelry manufacturer and distributor contemplates entering the U.S. market and how best to do it. Students are required to: 1) identify costs relevant to the decision and categorize them as either investments, fixed costs or variable costs; 2) calculate unit contribution, contribution-margin ratio and weighted-average-contribution-margin rates; 3) perform a breakeven analysis and interpret its meaning using relevant parameters; 4) project profitability of a chosen distribution strategy; and 5) perform sensitivity analysis with respect to the expected sales level. Students are required to understand and analyse the opportunities and risks associated with entering a new geographic market and combine their qualitative and quantitative analysis when deciding which distribution strategy to pursue.

A successful Canadian jewelry manufacturer and distributor contemplates entering the U.S. market and how best to do it. Students are required to: 1) identify costs relevant to the decision and categorize them as either investments, fixed costs or variable costs; 2) calculate unit contribution, contribution-margin ratio and weighted-average-contribution-margin rates; 3) perform a breakeven analysis and interpret its meaning using relevant parameters; 4) project profitability of a chosen distribution strategy; and 5) perform sensitivity analysis with respect to the expected sales level. Students are required to understand and analyse the opportunities and risks associated with entering a new geographic market and combine their qualitative and quantitative analysis when deciding which distribution strategy to pursue.

Students must analyse the marketing, operating and financial aspects of a personal fitness training centre to be located in London, Ontario, to determine an appropriate pricing and promotion strategy and the resulting projected financial success of the venture. Students need to develop cash budgets based on their assessment of the information provided. The analysis points to the financial uncertainty for a start-up company without hands-on experience from past years of operation. The case is suitable for class or as a report on business plan evaluation.

Students must analyze the marketing, operating and financial aspects of a personal fitness training centre to be located in London, Ontario, to determine an appropriate pricing and promotion strategy and the resulting projected financial success of the venture. Students need to develop cash budgets based on their assessment of the information provided. The analysis points to the financial uncertainty for a start-up company without hands-on experience from past years of operation. The case is suitable for class or as a report on business plan evaluation.