個案總覽

In March 2017, the vice-president of the ice cream division at Colombina S.A. (Colombina), was in her office at the company’s headquarters in Cali, Colombia. She was reviewing the growth figures for the company’s ice cream business, for which she was accountable. The sales target set for the company in 2010 was US$1 billion by 2020, and the ice cream segment would play a fundamental role in reaching that target. The vice-president remembered what Colombina’s chief executive officer had told employees the year before at the last strategic planning meeting: “It is simple; in order to reach the sales target, we must continue to do three things: achieve organic growth of the businesses we already have, open new markets or new businesses, and acquire companies with which we can generate synergies with our ongoing businesses.” Despite having invoiced over $40 million in ice cream in 2016, a growth of 1 per cent over 2015, the vice-president was aware of the challenge this strategic guideline meant for her category, which led her to consider options for increasing sales and profits. What market opportunities should the ice cream division exploit? What channels should it grow? Should particular channels be grown more than others? Should the product portfolio be expanded?

In December 2016, the founder of Nukkad, The Chaitastic Teafé Pvt. Ltd. (Nukkad), an organized tea café retail chain, was pleased to see that Nukkad had garnered positive reviews and ratings on numerous social media pages. He was proud of his social enterprise, which encompassed two cafés based in Raipur, Chhattisgarh, India. Since its inception in 2013, Nukkad had created quite a buzz for its distinctive initiative: it specifically employed youths with speech- and hearing-related disabilities. Its founder’s aim was to expand Nukkad to more locations so that more people with these disabilities could be employed and a larger customer base could be reached. What was the best way to achieve this aim? Should he continue expanding with his own outlets (traditional expansion) or through franchising? If the latter, what type of franchising model should Nukkad follow?

Laurs & Bridz Pharmaceuticals Private Limited (Laurs & Bridz) was a state-of-the-art generic pharmaceutical company that exported pharmaceutical products all over the world and specialized in providing combination drugs to the medical community. The company needed to deploy a customer relationship management (CRM) solution to strengthen its sales and marketing, and build robust systems to better track customers, strengthen customer relationships, and enhance sales-force productivity. In 2017, Laurs & Bridz was considering several CRM solutions, which had been shortlisted on the basis of features and price. Before it could invest ₹50 million in the new system, Laurs & Bridz had to answer several important questions: Which of the available CRM solutions would best suit the firm? What would be the direct and indirect effects of implementing such a CRM solution? What kind of approach should the firm use to implement the solution? What obstacles could interfere with that solution’s successful implementation?

Wild Chef Limited (Wild Chef) was a multi-cuisine restaurant operating a take-away and delivery format in Delhi’s National Capital Region. It adopted the emerging concept of cloud kitchen in July 2016, considering the promising opportunities offered by the rapidly growing food-technology market in India. Key strategic decisions helped Wild Chef achieve its operational break-even point in its third month, and after one year, the owners were considering options on how to scale-up the business further. The choice of markets to enter, and arriving at the right permutation of scale-up options were the key decision areas under focus.

Since 2000, China’s Jiuzhai Valley National Park (Jiuzhai Valley) had been experiencing a sharp increase in the volume of tourists it received. The park contributed significantly to the surrounding area’s economy: in 2015 and 2016, it contributed more than 60 per cent of the total admission income received from the four major scenic parks within the Aba Tibetan and Qiang Autonomous Prefecture of Sichuan Province. However, pollution and noise due to the influx of visitors presented a constant threat to Jiuzhai Valley’s ecosystem and environment. Despite Jiuzhai Valley’s fairly advanced and disciplined approach to park management, there was no easy solution to the problem it faced in trying to balance its economic success and sustainable environmental initiatives. Attempts to manage information using digital and smart technologies and “big data” were still in their early stages, and had yet to yield the expected benefits. How could the park balance conservation and development to attain sustainability?

In 2017, Gemini Edibles and Fats India Private Limited (GEF India), a Hyderabad-based company, was in the business of trading, manufacturing, and marketing edible oils and fats. In the eight years since it was founded, GEF India had become the top-selling edible oil company across South India with a 40 per cent market share. The company wanted to double its current revenues by 2021, which would place it in competition with national producers. Consumption of edible oil in India was increasing, and domestic production was not meeting demand. GEF India wanted to capitalize on the opportunity, but the revenue targets indicated no ordinary increase. What should its growth strategy be? Was there a need to revisit its marketing communication strategy in order to strengthen its brand amid increasing competition? From an organizational perspective, did the growth challenge require a shift in the company’s culture or internal communication strategy?

In early 2016, WinnersTrend Pvt. Ltd. (WinnersTrend), which provided customized executive education and consulting services to senior business leaders in India, needed to decide whether or not to expand its operations to address a different market segment. It had been delivering value to its target market through its team of highly qualified and experienced facilitators, using a rigorous program design methodology; however, increasing competition and falling revenues compelled the founders to rethink their strategy. WinnersTrend received a large offer to provide programs for frontline executives. This market was estimated to have 50 to 100 times the end-users in the senior leadership sector, which could generate 15 to 30 times the revenue. Should the company pursue this offer? What would be the benefits and disadvantages of doing so? Could WinnersTrend use its current model to deliver programs to the frontline executive market? If not, what changes would be needed?

At the end of 2012, the chief information officer (CIO) at UCB, a global pharmaceutical company based in Brussels, started to implement analytics as a service. Between 2012 and 2016, he put this vision into practice, introducing agile sprints and proving the competence of analytics within the organization, and at the beginning of 2016, he felt the company was ready to upgrade its analytics capability. As he prepared to meet with UCB’s chief executive officer in March 2016, the CIO considered how to advise the board as the organization worked to make an impact with analytics and big data against the backdrop of digital turbulence in its strategic environment. How could UCB balance empowerment and bottom-up experimentation with enterprise focus and control? What was the best location for analytics roles and responsibilities within the organization?

本個案討論資誠會計師事務所如何依照COSO內控架構，完善規劃與進行 PwC AURA 電子化查核支援系統的導入，成功因應控制環境、工作流程、人員心態與內部教育等風險。之後並連續三年被國際聯盟組織評為全球最高評等(Bucket 1)，超過預期的成果。

A key contributor to the business reputation and success of Caterpillar Inc. (Caterpillar) was the company’s reliable aftermarket service. Caterpillar’s Asia Distribution Centre in Singapore processed urgent spare parts orders received from dealers located in 10 Southeast Asian countries. In 2017, the operations team was working to develop a rigorous analytical method for making daily decisions about how to ship the spare parts. Shipments were consolidated by country destination and needed to optimize the interests of three stakeholders: (1) Caterpillar, which wanted to minimize freight costs; (2) dealers, who wanted to receive the spare parts in the shortest time possible; and (3) freight forwarders, who wanted to be rewarded for their on-time delivery performance.

In May 2017, the owner and co-founder of the Sun Café & Bar (Sun Café) contemplated the future strategic direction of the restaurant, which offered both Nepalese and continental cuisine. Though Sun Café had shown growth since its opening in 2013, it had not achieved the revenue or brand reputation that the co-founders had hoped for. Facing mediocre financial performance within a fiercely competitive industry, the co-founders wondered where they should go from here, should they pursue new avenues for growth. They had six months before the fourth-year anniversary of the café to discuss strategic issues and come to a decision.

In 2017, the director of Laurs & Bridz Pharmaceuticals Private Limited (an Indian pharmaceutical manufacturer) was working to expand the company throughout India and increase sales revenue by 2020. However, the director recognized two obstacles: the lack of employees and the absence of a dedicated human resources department. The company needed to create human resources systems and processes to manage a sales force. The director needed to quickly decide on the selection recruitment policies, consider the best recruitment sources for sales personnel, and determine the competencies of the company’s sales force, while factoring in the various aspects of sales-performance evaluation, the sales-training processes, and the timing of regular sales training periods. What strategy should the CEO use to set up the company's human resources department?

On February 25, 2013, the chief investment officer at University of Regina Investing (URI) was reviewing the draft copy of the annual report for 2012 that was to be submitted to the client, the University of Regina. One investment that stood out was Poseidon Concepts Corporation, which the fund had bought at $14.02 per share in April 2012, had reached a high of CA$16.02 in September 2012, and had eventually lost all stock value. The chief investment officer decided to review the transaction to identify any warning signs or red flags indicating that Poseidon Concepts Corporation’s management was involved in earnings manipulation. If there were signs, and if they had been identified earlier, could URI have avoided incurred losses?

This case discusses the question of the inheritance of power and entrepreneurial spirit in the family run Xinjiang Yier High Technique Agriculture Company and its wine brand and subsidiary Xinjiang Xiangdu Winery Co. Ltd. (Xiangdu). In 1998, the company’s founder took her family to break new ground for growing grapes in the vast expanse of the Gobi Desert. In 2002, she founded Xiangdu, and the company’s focus gradually shifted from grape growing to wine making and upgrading the grape processing infrastructure. In June 2016, having reached age 65, the founder called a senior management meeting to discuss a number of challenges that Xiangdu was facing. After her departure, could Xiangdu continue to achieve great success? Should the founder fulfill her husband’s last wish to make Xiangdu a public company? How should Xiangdu move forward?

The London, Ontario, social enterprise For the Love of Laundry was founded in 2014 with the intention of selling homemade, eco-friendly soaps and using the profits to fund free laundry events in the community. In 2017, the founder's goal was to increase the scale of the business and its social impact. She needed to decide how to structure the organization to increase its scale while maintaining control of its strategic direction.<br><br>The founder compared the pros and cons of the four organizational structures available for social enterprises in Canada—for-profit organization, non-profit organization, registered charity, and co-operative—to decide which option would best suit the organization. She wanted to ensure that the organization’s social aspect remained central while she sought funds to increase its scale. She needed to balance the triple bottom line, but with a primary focus on the social component. She also needed to consider the importance of corporate identity for social enterprises in the scaling process.

In the summer of 2017, with over half of the United States and a growing number of other countries allowing the use of either medical or recreational marijuana, Mountjoy Sparkling was entering a huge market. Its product, sparkling water infused with marijuana, was targeting consumers who did not like to smoke and wished to avoid the generally high level of sugar in most marijuana edibles. The company faced all of the operational challenges of a start-up, while navigating the legal, financial, and logistical obstacles unique to the marijuana industry. The founder was seeing demand increase. He was seeking venture capital to fund the growth necessary to get big enough fast enough to survive in a market with many competitors and constantly changing regulatory frameworks. He needed to make at least five strategic decisions in terms of product mix, market selection, and distribution.

In mid-June 2011, the Chinese president of the China–Benin joint venture Benin Textile Company (Compagnie Béninoise des Textiles, or CBT) was deeply worried about the supply of cotton in Benin. Since 2009, CBT had faced significant challenges in obtaining a reliable cotton supply. In 2010, the company had already placed its cotton orders, but local Beninese cotton producers were unwilling to deliver cotton at the earlier agreed-on price due to the rising market price. CBT was forced to stop production for five months and could not deliver on numerous contracts. The president of CBT was unsure whether to stay in West Africa and if so, how to improve the cotton supply situation. He had four options: maintain the status quo and hope for improvements, withdraw from West Africa, buy cotton contracts from other countries, or invest in cotton production. Which would be the best option for his company?

By July of 2016, the craft brewery Steel String had established a successful pub in downtown Carrboro, North Carolina, near the University of North Carolina at Chapel Hill campus. With an active craft-brewing scene, North Carolina had lots of people looking for good, local beer in bars, restaurants, and bottle shops. Therefore, it was not surprising that Steel String had faced fierce competition from other craft breweries in their first few years of operation. However, the three owners’ determination led to continued growth, which allowed them to hire three other regular employees and several bartenders who worked one or two shifts per week. However, at the start of 2017, the co-owners had been grappling with several questions: Should they invest in the machinery and labour to start bottling their beer? Should they consider different pricing strategies? And finally, what ways could they give back to their community through their social responsibility efforts?

In May 2014, Honda Canada was planning to relaunch the Honda Fit—its entry-level car. The purpose of the relaunch was to kick-start growth in sales of the Honda Fit, which had fallen from 14,836 units in the launch year of 2008 to 9,512 units in 2013. The target customer group was an up-and-coming demographic cohort known as millennials. Honda Canada's manager of Customer Conquest Management was mandated with strategizing and executing the relaunch. She had to make two core decisions: How should Honda Canada connect with millennials, and what communication medium should it choose to reach them?

個案描述資生堂在台灣不同時期的CSR活動與其執行上挑戰