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T Education is a leading educational science and technology enterprise in China with technology-driven, talent intimacy and quality leadership as the core development objectives. Since its inception, it has been committed to creating better learning experience for children. As the predecessor of T-education, X-education was founded in Beijing in 2003. At first, it mainly provided after-school math counseling for school-age children. Over the past 10 years, its business has been expanding, covering almost every aspect of school-age education. This case studies accounting issues and business ethics challenges that firms may face when they transform from a single (traditional education) line of business to a multiple channel business.

The case is based on a real $25 million project at a major U.S.-based computer manufacturer. For confidentiality reasons the company has been disguised as A&D High Tech. The Web-based online ordering system project is required by sales and marketing for the fall holiday season. If the project misses this window, the firm will lose substantial market share to competitors. The A&D High Tech case examines how to create and analyze a project plan in Microsoft Project. Specifically, data is given to build the project plan step-by-step and then analyze the plan using the Microsoft project management tool. In order to make the case manageable for students we reduced the size of the project, and corresponding number of resources, to approximately $1 million, but retained all of the features of the original project. The project plan that students construct from the data given in the case is fraught with risks, and students must apply risk management techniques to diagnose the plan. Ultimately, students must answer the management question: Will the project be completed for the holiday shopping season? This case is the first in a series; the second is the case entitled “A&D High Tech (B): Managing Scope Change.” The case can also be taught using other project management software tools, such as Primavera.

The case teaches students how to build a project plan in Microsoft Project (or other project management software tools). More important, the case teaches prospective executives how to analyze a project plan and identify risks of the plan, and define strategies to mitigate these risks. Students learn that in the planning stage of any project the risks are highest, but this is the best opportunity for proactive management intervention.

The case introduces students to aspects of operations management (OM) and management theory and provides examples of the real-world challenges facing a practitioner. It requires students to think about the operational manager’s responsibilities and how organisational context influences choices and possibly even fit within an organisation.

In this case, a factory lead protagonist presents her OM challenges and choices within a for-purpose, rather than for-profit, a social enterprise in South Africa. The context presented unusual constraints that required thoughtful adaptation and judicious choices. The case introduces students to aspects of OM and management theory and provides examples of the real-world challenges facing a practitioner. It requires students to think about the operational manager’s responsibilities and how organisational context influences choices and possibly even fit within an organisation.

The case is aimed at postgraduate business students studying OM.

Teaching Notes are available for educators only.

CSS 9: Operations and logistics.

At the end of the case study discussion, students will able to state the importance of outsourcing with comparing pros and cons in business decision-making; review the value bestowed to the community in using sustainable raw material while at the same time conserving the ancient style of artwork particular to the area; discuss the utility of the products manufactured by “Flying Colours,” especially for the lockdown period which was because of the pandemic; and demonstrate and interpret the use of shark and mosquito bite matrix.

Arun Kumar Patni, 47, and his wife Neelima Patni, 43, are co-founders of Flying Colours, a start-up company based in Jaipur, in the state of Rajasthan, India. Their enterprise was engaged in the manufacturing and marketing of bird products and accessories, including bird feeders, bird houses, earthen water bowls, etc. In July 2020, post-lockdown, they were desperate to hire carpenters to restart their factory. However, COVID-19 posed a serious challenge, making it very difficult to replace their skilled carpenters, who had returned to their native places and had not come back. This disrupted production and order fulfilment. Keeping this situation in perspective in anticipation of the continuing pandemic crisis, Neelima was in favour of outsourcing basic production and designing the birdfeed decoration and artwork in-house. Meanwhile, Arun instead favoured continuing full in-house production as before, by hiring replacement carpenters. Yet for an in-house full-scale production, procuring raw material was a difficult task because of the lockdown. The situation had earlier taken a turn for the worse when Arun had advertised an exchange marketing policy to let customers return their old bird feeders for a 20% discount on a new one. This campaign was a huge success and resulted in a sales spike but unfortunately it caused a huge stock of returned products in their warehouse. Arun initially planned to repair and resell them as refurbished products. It now seemed impossible, because local carpenters demanded higher labour charges than the regular carpenters did. Flying Colours had provided skills workshops and hired external trainers to train unskilled carpenters prior to lockdown, so now all the training investment was in vain. Cash liquidity, sales, marketing, etc. were almost at a standstill.

This case particularly focuses on undergraduate-level students pursuing business or commerce programs, especially those studying core course: Entrepreneurial Strategic Management.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.

Enterprise, Strategy

This case study documents the history of e-commerce adoption and usage in a fabric and garment manufacturing firm operating in an African country. Lessons drawn from the case could be applied to understanding the achievement of e-commerce benefits through the complex interrelationships between firm-level, national and global resources.

The case study presents a summary of e-commerce capabilities in the firm, the key resources developed and actions taken to deploy e-commerce capabilities and the notable benefits obtained through these e-commerce capabilities. The study shows that, first, the ability to access information and communication technology (ICT) infrastructure matters in developing countries, but managerial capabilities matter more. Managerial capabilities enable firms to find external resources (both in-country and globally) to substitute for internal resource deficiencies. Second, intangible social resources – trust, reputation and credibility – play a critical role in determining whether the e-commerce strategies of firms are successful or not.

An understanding of how managerial capabilities influence the creation of e-commerce capabilities and the achievement of e-commerce benefits, especially in an African or Ghanaian context. Learners can also draw lessons that could be applicable to understanding how a firm's strategic orientation, resource portfolio and the nature of its target market differentiate the extent of integration or adoption and usage of e-commerce in the firm.

Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Sugar and Spice and Sparkles are two companies in the high-end cupcake market that have chosen two different competitive and operating strategies. Sugar and Spice has configured its operations to emphasize a high level of customization. Sparkles has a strategy that emphasizes a narrower range of products. Based on data collected by Sugar and Spice, the question is whether its position is at risk. The case focuses on Sugar and Spice and the defensibility of its position using its current operating system. The issue requires students to compare the competitive and operating strategies of both companies and to identify and evaluate the sources of cost differences in their operations.

The objective of this case is to illustrate how to determine whether a strategic position of a firm is defensible using trade-off curves.

After reading and discussing this case, students will learn to identify the content and context of enterprise resource planning (ERP) implementation that is important from an operations standpoint. Through this case, student will discuss and evaluate the scenarios of ERP implementation arising from different deployment alternatives. Students will also learn to comprehend the case organization’s unique operational context and explore the challenges of introducing change into workplace environment and stakeholders’ overall expectations.

This case introduces students to the dilemmas of managerial decision-making that large companies face while implementing organization-wide technological upgrades, such as ERP. The case is set at a time point where ABC Mining Company – a large public-sector mining company – was trying to identify the most optimal ERP option based on its organizational structure and organizational processes. The information related to ABC’s organizational context included their business, structural and operational scenarios at the time. The information related to ABC’s stakeholders’ expectations reflected their perception about ERP and future implications. The information related to managerial conflicts reflected the understandings of the managers, in terms of need for ERP, needed skill to handle ERP and different types of ERP implementations that others have adopted. The case calls students for extensive analysis of the gathered information to identify and evaluate impacts and risks of all possible ERP alternates, and finally pick upon the most optimal ERP alternate. The case assumes a live 90-min class session conducted by an instructor. The instructor is recommended to assign the case to students for mandatory pre-reading before coming to class. The instructor is provided with a teaching plan to navigate the case.

The case is designed as an introductory case for an undergraduate or a graduate course pertaining strategic decision-making of ERP systems implementation.

Teaching notes are available for educators only.

CSS 11: Strategy.

After three years in business together, Des Carpenter and Kees Schaddelee had a decision to make – should they double the size of their location, based on the opportunities and competitive threats they perceived? The startup phase took longer than expected and access to distribution channels was more difficult than expected. Nonetheless, the business gained traction with online sales that proved the concept of custom-made counters using EnvironiteTM technology was viable. As they prepared to expand the business, the owner-managers needed to decide on a growth strategy that would let them leverage their strengths. In analyzing their successes so far, they needed to evaluate their business model including their product line, target markets, marketing strategy (including the pricing strategy, product lines, and channels of distribution) and operations.

Data were collected through interviews with business owners and a review of company documents, production processes and the company website.

This case exercise will suit strategy and entrepreneurship students at both the senior undergraduate level and graduate level. The case discussion will ask students to consider operations, supply chain management, marketing and other issues, all through the lens of a holistic vision for the company. This case may be taught as an example of a growth strategy or a business model in a capstone business strategy course or higher level entrepreneurship course. It is appropriate for both undergraduate seniors and graduate students.

This case may be taught as an example of a growth strategy or a business model in a capstone business strategy course or higher-level entrepreneurship course. The case may be used to help students understand external and internal analysis, identifying the sources of value creation and competitive advantage, and creating an appropriate strategy for growth. It provides a rich context to discuss and apply the following conceptual tools: the application of a value chain analysis and the application of a business model canvas (key partners, key activities, key resources, value propositions, customer relationships, distribution channels, customer segments, cost structure and revenue streams). The case may also be used to reinforce the applications of growth phases in a young firm that are part of the entrepreneurial setting, for example, value proposition, ideal customer, revenue streams and key performance indicators.

The Ariba Implementation at MED-X case is designed to teach students how to analyze a program that is experiencing problems and recommend solutions. Specifically, the case introduces students to earned value analysis and program oversight for an e-procurement technology program. The case centers on MED-X's need to quickly discover why the company's e-procurement implementation project was not going according to plan. Once a cause has been discovered, students will need to make a recommendation to fix the problem. Data for the simplified program, consisting of two concurrent projects, is given to students, who should in turn analyze the project using earned value analysis. The case is an easy introduction to program management and oversight for executives and MBA students, and teaches the essentials of earned value project management.

Students will learn how to control and act in oversight of large complex programs, as well as how to apply earned value metrics to analyze a simplified program consisting of two projects. Analyzing the project enables students to learn the strengths and pitfalls of the earned value approach. From a management decision perspective, the case gives students the tools to succinctly answer the questions: How much will the project cost? How long will it take? What is wrong with the project?

As an Internet fashion brand, HSTYLE has developed into an Internet enterprise with annual sales of 1.5 billion RMB within 10 years, establishing its position as the top industry performer in China. This case studies HSTYLES' innovation in business model and organizational management. HSTYLE's workgroups have achieved the balance of responsibilities and rights in a small team of three members at minimum, while mobilizing the enthusiasm and initiative of the line managers with the support of public service sector. At the same time, HSTYLE enriches its brand style, establishes a fashion cloud platform, and integrates individual and organizational consumers into its existing fashion design, manufacturing and sales system.