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The Academy, a local CrossFit gym in Kitchener, Ontario, was determining how best to expand its business in order to continue its growth trajectory in a highly competitive industry. The gym’s co-owner and head coach needed to decide whether to invest in upgrading The Academy’s existing facility or open a second location. He wanted to complete a qualitative industry size-up, competitive analysis, consumer analysis, and corporate capabilities size-up, in addition to a quantitative size-up, including statement of cash flows and ratios analyses. He required the chosen growth strategy to meet a hurdle rate of 20 per cent.

The Academy, a local CrossFit gym in Kitchener, Ontario, was determining how best to expand its business in order to continue its growth trajectory in a highly competitive industry. The gym's co-owner and head coach needed to decide whether to invest in upgrading The Academy's existing facility or open a second location. He wanted to complete a qualitative industry size-up, competitive analysis, consumer analysis, and corporate capabilities size-up, in addition to a quantitative size-up, including statement of cash flows and ratios analyses. He required the chosen growth strategy to meet a hurdle rate of 20 per cent.

In December 2017, the managing director (MD) of Macmet Engineering Limited (Macmet), an engineering firm located in Kolkata, India, was preparing for an upcoming negotiation with a client a who had submitted a project proposal for the supply and installation of a water filtration system. The MD wanted to conduct an in-depth cost analysis to determine a competitive bid to win the project. Typically, pricing decisions were made using the full-cost method; however, the MD wanted to consider the current industry and competitive landscape in addition to an analysis of Macmet’s corporate capabilities to see if direct costing made more sense for this project. He also wanted to calculate the project’s absorption cost. Using the cost analysis alongside the qualitative analysis, the MD wanted to submit a bid in the next two weeks to win the project.

In December 2017, the managing director (MD) of Macmet Engineering Limited (Macmet), an engineering firm located in Kolkata, India, was preparing for an upcoming negotiation with a client a who had submitted a project proposal for the supply and installation of a water filtration system. The MD wanted to conduct an in-depth cost analysis to determine a competitive bid to win the project. Typically, pricing decisions were made using the full-cost method; however, the MD wanted to consider the current industry and competitive landscape in addition to an analysis of Macmet's corporate capabilities to see if direct costing made more sense for this project. He also wanted to calculate the project's absorption cost. Using the cost analysis alongside the qualitative analysis, the MD wanted to submit a bid in the next two weeks to win the project.