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The new general manager at a real estate organization needs to devise several action plans to resolve areas in need of change. After spending only one month on the job, she concluded that some changes were badly needed; however, she also knew that initiating any changes would prove to be a considerable challenge. Therefore, she needed to devise these plans while maintaining positive relations with the employees.

The vice-president of finance at Seagram Greater China was contemplating what actions to take in light of the proposed changes to the duty rates which applied to imported scotch and cognac in Taiwan. Given that the Taiwanese spirits market had become very competitive in recent years, careful management of the duty rate changes was critical for ensuring future market share and profitability in Taiwan. The task facing the decision maker was to determine what pricing levels to recommend for Seagram's scotch and cognac products based upon the proposed duty regime. The case is particularly suitable to managerial accounting classes intending to develop skills and application of contribution and margin analysis. The strong marketing linkages in the case also make it applicable to classes dealing with pricing in highly competitive markets.

The managing director's approach to team based selling, was not being received as well as he expected. It seemed that top executives, members of his Management Operating Committee, were suggesting stopping his changes before they got out of hand. He found himself starting to have doubts about what he was doing.

Owners of the Inn at the Falls are deciding whether to expand their operation. After nine years of growth, 1996 sales had levelled off, and the owners were considering a building expansion to resume growth. Although the expansion would add significantly to the debt load, it would reposition the Inn's facilities for a more upscale clientele. In addition, the owners would like to retire in two to five years by selling the business and are wondering if they will be able to recoup their investment in this time period.

The president and general manager are reviewing a pay for performance system. The president needs to determine whether or not these systems were properly designed to ensure that they are producing higher quality product at progressively lower costs. If not, he needs to consider how he might suggest that these and other systems be changed in order to achieve cost and quality objectives.

The area manager of the bank had just informed the manager of customer service at one of the branches that one of her subordinates had filed a formal complaint about her with the National Committee for Employee Concerns. The employee claimed that the manager was impeding her personal and professional development. This complaint followed a long period of open conflicts between the two, and the area manager felt that keeping the complaint confidential was less important than informing the manager about this serious and possibly unfounded allegation.

The Hongkong and Shanghai Bank case series (see also 9A98M015, 9A98M019, 9A98M020) is designed to be run over a period of three classes (80 minutes per class period). The series is intended for use in a course in project management. It highlights the impact of the owner's management of a project through the phases of feasibility, design, contracting and construction. Case A introduces alternative organizational structures for managing the design and construction for a high rise banking tower and the owner's mandate for the project, the development of the best bank in the world. The action decision in the A case requires a good understanding of the tasks that need to be performed, the process in which their execution will be organized and the objectives, roles and capabilities brought by the key actors. All of the above need to be tied to the unique characteristics of the project: ambiguous deliverables, a specific deadline, and absence of cost constraints.

Service Corporation International, the world's largest funeral consolidator, has just made a formal takeover bid for the Loewen Group, its key competitor. The offer is approximately 50 per cent above the price at which Loewen Group stock traded 30 days ago. Should Loewen Group fight the takeover, or should it accept it? This case helps students understand how to evaluate a company's strategy relative to its external environment and internal capabilities.

After a 15-year absence, the Royal Bank of Canada returned to Thailand in 1997. During a period of high economic instability, the bank must weigh the merits of Thailand versus other markets within Asia-Pacific. The case provides details on subsidiary start up costs (including staff, capital expenses) and requires decisions on organization/human resources issues as well as the best strategic approach to the market.

The founder and CEO of Medisys Health Group Inc., a corporate health care services provider, has decided the company needs a web presence. The vice president of operations, has been tasked with carrying out this idea. In order to do so, she must determine the company's needs with respect to a web site, set achievable, measurable performance objectives, and otherwise see to the implementation and administration of the site. She faces two main challenges: obtaining the necessary information, and creating consensus in the organization. The case forces readers to consider the role of the Internet in a service organization's marketing strategy, and the possible impediments which need to be overcome in order to be successful.

Starbucks is faced with the issue of how it should leverage its core competencies against various opportunities for growth, including introducing its coffee in McDonald’s, pursuing further expansion of its retail operations, and leveraging the brand into other product areas. The case is written so that students need to first identify where Starbucks competencies lie along the value chain, and assess how well those competencies can be leveraged across the various alternatives. It also provides an opportunity for students to assess what is driving growth in this company. Starbucks has a tremendous appetite for cash since all its stores are corporate, and investors are betting that it will be able to continue its phenomenal growth, so it needs to walk a fine line between leveraging its brand to achieve growth while not eroding it in the process. This is an exciting case that quickly captures the attention of students.

In early January 1998, the co-owners/photographers of Off Broadway Photography, were reviewing the company's year-end financial statements. Although profit levels were up from last year, sales were down. To improve both their sales and profit levels, the partners were considering three options; purchasing bulk film, outsourcing black and white film development, and changing the proof format. Students need to assess the company's current customer requirements and what is important to them, the company's current activities as to both efficiency and effectiveness and how the company could become more efficient, and therefore more profitable. The tradeoffs presented require both quantitative and qualitative analysis.

As part of General Motors' overall strategy to standardize systems across GM's global operations, GM planned to implement a new timekeeping information system throughout GM plants in Canada. A common timekeeping system could increase plant efficiency, standardize reporting for headquarters, and facilitate productivity benchmarking across North America. Existing GM Canada timekeeping practices differed considerably within Canada and with U.S. operations, however, and Canadian resistance was threatening system implementation.

Omega Paw is a small, entrepreneurial and successful company ($1 million in sales in the first year) which needs to position itself as a major player in the pet industry. Omega has developed and has begun to market many pet products, among them the Self-Cleaning Litter Box, and is faced with the challenge of where, how and through whom the next stage of its growth strategy will take place. Students must examine the typical consumers, trade channels and the competition, and then consider which of the five marketing alternatives best meets the company's objectives.

The buyer of power tools and power tool accessories for Canadian Tire Corporation had to make a decision regarding the depth and breadth for the circular saw product line. The previous year's assortment did not perform up to expectations and the company experienced a significant decrease in sales in that category. The buyer had six weeks to complete a strategy to increase profitability in the line and to decide which products would make up Canadian Tire Corporation's assortment.

A leading Canadian mining company had recently closed two uranium mines and begun the lengthy and complex regulatory process to obtain approval of their clean-up plans for the mine, surface facilities and waste management areas. The accounting issues in the case focus on the uncertainty associated with the approval of a specific waste management method, upon which the company had based its provisions for clean-up costs, and the potential cost associated with alternative waste management methods that had been investigated by an independent consultant. If forced to adopt one of the alternative methods, a potential cost and liability of $300 million could result. In the audit committee meeting a concern is raised about the potential existence of a contingent liability. The decision faced by the audit committee is whether to investigate the situation, and if so, its role and how to proceed. (Two sequels to this case, titled Northern Mines Limited (B), case 9A98B013 and Northern Mines Limited (C), case 9A98B014 describe the audit committee's investigation and recommendations.)

The general manager of COM DEV's Chinese facility which assembled satellite components, was trying to decide whether the plant should seek ISO 9000 certification. Not only did ISO 9000 registration have a number of advantages and disadvantages, but as well, the decision in the Chinese plant would have some implications for COM DEV's other facilities in Canada and Europe. In addition, if the general manager decided to seek ISO 9000 certification for his plant, he would have to decide which level of certification to seek. COM DEV Xi'an was a joint venture between COM DEV International of Cambridge, Ontario and Xi'an Institute of Space Radio Technology.

The executive vice president, Investor and Trust Services Division, The Toronto-Dominion Bank, and chairman, Green Line Investor Services, was trying to decide whether he should request the authorization of the bank's top management to begin negotiations to acquire Waterhouse Investor Services Inc. Waterhouse was the fourth largest discount brokerage firm in the United States, and the acquisition, if consummated, would be the largest acquisition in the history of the bank. The case describes the major strategic moves of Green Line from its establishment in 1984 to the proposed Waterhouse acquisition in 1996. During this period Green Line became the dominant discount broker in Canada. The Waterhouse acquisition would represent its first major move into the global discount brokerage market. One of the issues in the case is trying to understand the reasons for Green Line's success in Canada and the potential transferability of its customer value and profit creation model to the highly competitive U.S. market.

The director of sales and marketing for the Delta Grand Pacific Hotel in Bangkok, Thailand, needed to devise a marketing strategy that would ensure the hotel's success in its very competitive market. He wanted to ensure that the hotel maintain and eventually increase its two key benchmarks of performance, namely, occupancy rates and average room rates, by milking the Sukhumvit Micromarket to its fullest potential. Compounding this challenge was the anticipation of a sharp drop in occupancy at the hotel due to the likelihood that an important client contract would not be renewed.

The chief financial officer of Ault Food Limited was compiling the data he would need to run a divisional Economic Value Added (EVA) analysis. He had been asked by the CEO of Ault Foods to present the analysis at the next meeting of the board of directors. The CEO must persuade the board that divesting at least one of the company's divisions will be in the best interest of Ault's shareholders. The case is intended to provide an introduction to the use of EVA in a multi-business setting. Having completed the case, students should have a basic understanding of the EVA concept and its usefulness as a performance indicator, be capable of making EVA adjustments and calculating actual EVA measures, and have a good conceptual grasp of the application of EVA as both an internal control device and an aid to strategic decision making.