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Bicycle industry, emerging markets, competitor analysis, financial forecasting.

This case can be used as a teaching tool in the following courses: MBA/post-graduate programs in management in management accounting, management control systems and strategic cost management; executive training programs for middle and senior level employees; and under-graduate/post-graduate programs in entrepreneurship. It can be used to explain and test the concepts of SWOT analysis, Porter's five forces model and PEST analysis. It introduces the technique of breakeven analysis and its relationship with operating leverage. Moreover, it demonstrates the application and analyses of the Du Pont equation.

Hero Cycles Ltd was established by the four Munjal brothers in pre-independence India. It started off as a business of bicycle spare parts, but quickly expanded in post-independence India, with Ludhiana as its base. The company later joined with foreign firms like Honda Motors, Japan to become the largest manufacturers of bicycles in the world. It dominates domestic markets with a market share of around 40 percent. Ananth Munjal, a learned, ambitious and cautious individual, is the next generation, ready to take over the reins of the company. Being someone who believes in learning from past mistakes, he forms a team to critically examine the decisions made by his predecessors. This team is also directed to utilize forecasting techniques for determining the expected profitability given the existing state of affairs that prevail. Additionally, Du Pont analysis is to be performed for studying the efficiency of the company on the facets of operating performance, asset turnover and associated financial leverage. Also, Ananth's risk-averse nature compels him to study the past with regard to the relationship between operating leverage, breakeven sales and corresponding margin of safety. Furthermore, he wishes to inspect the historical cost structure of the firm, and its influence on company performance.

These include the use of: SWOT analysis to identify the strengths, weaknesses, opportunities and threats to a company; PEST analysis to identify the political, economic, social and technological factors that affect the operations of a company; Porter's five forces model to analyse an industry. The case also helps students: by identifying fixed costs and variable costs that are a part of operating expenditure of a business; in the use of forecasting the financials of a company for the sake of predicting the future outcomes of certain business strategies; by application of Du Pont analysis to examine the efficiency of the various processes and strategies; in determining quantitative terms like contribution margin, breakeven sales, operating leverage, margin of safety, their significance, and the relationship between these terms.

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The case focuses on issues concerning infrastructure development by Jaypee Infratech Ltd. (JIL) in the context of emerging market of India. This is undertaken by employing the usage of strength weakness opportunity and threat analysis (SWOT) analysis, political, economical, sociological and technological analysis (PEST) analysis and Porter's Five Forces Model and competitor analysis. It also outlines the importance of financing model adopted with respect to Concessionaire Agreement drafted and executed towards making an infrastructure project financially viable so as to reduce the risk associated with infrastructure projects which requires huge investments and long gestation period. Further, it also highlights the importance of how future projects can be undertaken on the basis of public private partnership (PPP) model.

This case can be used as a teaching tool in the following courses: MBA/Post Graduate Program in Management in Management Accounting, Management Control Systems and Strategic Cost Management. It can be used to explain concepts of SWOT analysis and Porter's Five Forces Model analysis. Students are also introduced to the technique of financial analysis. Executive training programs for Middle- and Senior-level employees to explain the Infrastructure Financing and Concessionaire Agreement for infrastructure projects. Under-graduate/Post-graduate programs in Entrepreneurship.

JIL was established as a Special Purpose Vehicle in 2007 to execute the Yamuna Expressway project. Originally the contract was awarded to parent company Jai Prakash Associates Ltd. in 2003. The project entails financing, construction, operation, maintenance and collection of toll for 36 years and then transferring it back to Government of Uttar Pradesh of 165.5 km Yamuna Expressway, and subsequently development of 530-million square feet of area from five parcels of land earmarked along the expressway. The project highlights how a PPP infrastructure project can be made financially viable.

SWOT analysis was used to identify the strengths, weaknesses, opportunities and threats to a company. Also, application of Porter's Five Forces Model was done to analyze an industry. Determining quantitative terms like Long-Term Return on equity, Return on Capital Employed, Book Value vs Market value, Net Margins, Income Tax benefits enjoyed under section 80-IA and Minimum Alternative Tax (MAT); determining financial viability of an infrastructure project over its entire life cycle.

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The case has the following learning objectives: to assess the importance of the business environment, its impact on the organization and how the organization responds to the changes in the business environment; to apply the resource-based view of the organization and resource dependence theory; and to apply and analyze the organization’s strategic initiatives within the framework of the political, economic, social and technological analysis model, Porter’s five forces of business analysis and to make recommendations based on the above analysis.

The paradigm shift in technology has an impact on business. With 155,015 Post Offices, India Post has the most widely distributed postal network in the world. This case captures the journey of India Post from inception to its current form. Over its life, the organization has evolved because of multiple changes. But the recent changes have threatened to disrupt the organization. These changes have been induced by three major forces: technology, the rise of competition, especially foreign players, and social changes in urban and rural India because of changing consumption patterns as incomes rise and online retail grows. The organization has reacted to this threat by leveraging its resources to offer new products according to customer tastes by entering more unique industries and product categories. They have started logistics services in association with Indian railways and started offering retail services such as bill collection and college application forms. Also, they have created a financial division, “Payment Bank.” Thus, they have evolved from being a single entity of postal-related services to various services. The case poses a dilemma if these product diversifications are thriving as the organization’s product portfolio has diversified, given its existing capabilities and ability to create newer capabilities, particularly the payment bank.

The case is ideally suited for the discussion of resource-based view of the firm in the subject strategic management and organizational theory. The case can be used to discuss resource dependence theory as well. It is equally well suited to discuss the impact of environment in business in the subject organization theory and the impact of technology on change in the subject organizational change. The case is meant for MBA. The case can be used for executive audience as well.

Teaching notes are available for educators only.

CSS 11: Strategy.

Following are the learning outcomes: to understand how the tools and frameworks of strategic analysis can be applied to understand the evolution of value creation and capture in the FMCG industry; to analyze the core competencies of a company and understand their relevance in this fast-changing industry; to understand how to evaluate the pros and cons of a certain strategy and business model; and to develop strategic recommendations.

The case series traces the developments in China’s FMCG industry from the early 2010s to 2017, in general, and the efforts of Beijing WinChannel Software Technology Co., Ltd. (WinChannel) and its affiliated company, Huixiadan, in their attempt to apply new digital technologies to transform the traditional trade channel, in particular. The decision point of Case A, in early 2015, is how WinChannel can help improve the reach and efficiency of the traditional trade channel and wonders if the emerging online/mobile B2B FMCG platforms are the right solution for the increasingly digitized FMCG retail industry in China. The decision point of Case B, at the end of 2017, is how could Huixiadan’s business model be sustainable and what it should do to withstand the competitive threats even as it tries to exploit opportunities in the traditional FMCG industry in China.

It can be used with MBAs, EMBAs and senior executives.

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CSS: 11: Strategy.

This case study provides in-depth, practical knowledge to develop business strategies for the management program. After reading this case study, the students will be able to learn about the challenges and problems that service firms face during a crisis, the drastic changes in the market environment due to a crisis and the analysis tools that can be used when analyzing the shifted market environment. By analyzing this case study, students will be trained for the decision-making that arises in the process of crisis management in the hotel industry.

Nam Nghi Resort, situated on the picturesque Phu Quoc Island in Vietnam, experienced the tumultuous period of the COVID-19 pandemic. Before the pandemic, Nam Nghi was a thriving five-star resort, deeply rooted in Vietnamese culture and renowned for its luxurious amenities and breathtaking location. However, the onset of COVID-19 brought unprecedented challenges to the hospitality industry, leading to a sharp decline in tourism and revenue. Despite the adversity, Nam Nghi implemented risk management practices successfully and displayed resilience and adaptability. Through rigorous cost minimization, strategic facility upgrades and targeted marketing efforts, Nam Nghi managed to navigate the crisis and gradually rebuild its business as travel restrictions eased. As the industry began to show signs of recovery, the general manager faced new challenges in restoring the resort’s prepandemic vitality. The challenge remained of understanding changing consumer values and market dynamics.

This case study can be used as class material for Master of Business Administration (MBA) students. In particular, MBA students in the hospitality industry such as hotels, resorts, travel agencies and restaurants are the target audience.

Teaching notes are available for educators only.

CSS 12: Tourism and hospitality.

After completion of the case study, students are expected to demonstrate understanding of the process of strategy formulation (which include conducting situational analysis) and strategy implementation.

Perusahaan Azan, which trades under the brand name Roti Azan for its fresh bread and Azan for its dry bread or rusks, was established as a family business in 1968 by Haji Abu Bakar bin Ali in his hometown in Kuala Pilah, in the state of Negeri Sembilan in Malaysia. In the mid-1980s, the management of the business was passed on by Haji Abu Bakar to one of his sons, Haji Mohd Ghazali bin Haji Abu Bakar. Haji Ghazali was named managing director in 1985 and officially inherited his father’s company in 1987. By 2004, Perusahaan Azan breads had started to penetrate major grocery stores nationwide, and later the business began to expand internationally in 2010, with Oman and Iraq among the first countries it ventured into. The company sold both its fresh and dry bread in local stores; however, in the international market, only dry bread types were sold, specifically wholemeal rusks and long rusks, which had longer shelf lives. Post-pandemic, by 2022, the company had exited the retail fresh bread market and had focused only on its contractual fresh bread and retail dry bread markets. He thought about the main strategic choices he had of going forward, either to revive its retail fresh bread segment or venture into a coffee shop business. The former was the bread and butter of the company in the last 50 years. However, he knew that re-entering this market was getting more difficult, as it requires competing head-to-head with the giant breadmakers. There were also issues of rising costs and high wastage. For the latter coffee shop project, the company did not have experience in directly “serving” the customers, with its businesses so far had been mainly in production. He pondered on the best decision to undertake to sustain the company’s profitability into the next generation. Few family businesses can pass this crucial stage. He knew he had to act fast to ensure that the company’s plans for the future could be successfully implemented. The case study is suitable for use in teaching courses in strategic management, organisational management and integrated case study for advanced undergraduates and postgraduates in the programmes of business administration, Muamalat administration and accounting.

The case study is suitable for use in advanced undergraduate students in management, business administration, Muamalat administration and postgraduate students in MBA, Master in Muamalat Administration or other related master’s programmes with a course in strategic management, organisational management and integrated case study.

Teaching notes are available for educators only.

CSS 11: Strategy.

This case presents some of the entrepreneurial challenges faced by a female leader in the technology sector who conceived a new product based on her passion to help others especially those most disadvantaged.

Upon completion of this case study, students should be able to prepare supply chain and distribution analysis that considers ethics and sustainability, integrate philanthropic efforts as part of an organizational strategy and recognize strategies to promote equity within and beyond an organization.

Connie Stacey (she/her) is an entrepreneur and president of Growing Greener Innovations, an award-winning battery energy storage company based in Alberta, Canada, with a mission to end energy poverty globally. With the emergence of COVID-19 as a global pandemic in 2020, Stacey turned her attention to an innovation called Project Rescue, a ventilator that uses non-identifying patient vitals to track data. It serves as a pandemic early warning system, addressing two key challenges: pandemic data are prone to error, and real-time information is non-existent after the pandemic has spread. This new product was conceived based on her passion to help others, especially those most disadvantaged. This multi-faceted case focuses on the many challenges that Stacey and her team needed to address. The dilemma in this case centres on establishing supply chains amid a pandemic, as well as prioritizing the corporate social responsibility elements of philanthropy and equity within her organization (and beyond).

This case is appropriate for third- or fourth-year undergraduate or graduate-level students.

In addition to “call out boxes” throughout the case and teaching note, additional readings/links/videos are outlined below. (These supplementary materials, “Teaching Tips”, are included in the teaching notes as well.)

CCS 11: Strategy.

Strategic marketing/marketing management.

Undergraduate and post graduate courses in the principles of marketing, strategic marketing, strategic management, services marketing and hospitability management.

This case focuses on the critical success factors of “Scandic” hotel chain by highlighting its road to becoming the leading hotel chain in the Baltic region. This case covers a wide range of situations in which strategic marketing decisions were made, for example, the Scandic Sustainability Fund, supporting initiatives to promote sustainable social development. Special attention is devoted to how the case company's business philosophy is implemented to identify and differentiate its customers, in order to sustain a customer centric strategy and develop long lasting relationships.

Following analysis of the case students should be able to: first, understand how marketing strategies can be utilized to effectively differentiate organizations from their competitors by capitalising on distinctive strengths, leading to the delivery of better value to stakeholders; second, understand how marketing strategy deals with the interplay of “the strategic three Cs” (customer, competition and corporation) in better satisfying customer needs; third, appreciate how companies operate within a given environment and the benefits of developing an environmental strategy.

Teaching note including lecture plan.

The purpose of this paper is to understand the situation of Accurate and then to consider possible options for Accurate to face competition in future. Several opportunities are also linked with certain drawbacks and hence by studying the entire mechanism, the decision makers of Accurate may decide on its future direction and how to go about it.

Accurate Weld Arc was established in New Delhi in 1993, his son. The company focused on manufacturing wire drawings and selling to niche customer segment. Due to this, they were operating at a modest turnover. At this juncture, the organization took two critical decisions, first, to enter the welding electrodes market which had a bigger target segment, and second, to hire a Marketing Head who conducted an extensive marketing research to recognize the need of customers and to identify differentiating factors for the organization. Later, the company made further investment in middle-gauge welding electrodes and its turnover climbed in the first year. After that, the company had set up a manufacturing unit in Raipur, Chattisgarh which generated huge profit and is now looking forward to spread its wings in other parts of the country.

This case may be used for postgraduate students, who are doing their specialization in finance and accounting.

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CSS 1: Accounting and Finance

The learning outcomes of this study are as follows: investigate a story of growth in a volatile emerging market environment; and discuss strategy development in a stagnating, highly competitive market.

In October 2017, Pavel Titov, the owner and Chairman of the Board of Directors of Abrau-Durso Group, assigned a large international consulting firm to assist him in the development of a new corporate strategy. It was 11 years since the Titov family had taken over the then-struggling iconic sparkling wine manufacturer. The Titovs invested heavily into the enterprise with the dream of reviving the century-old brand, and turned the company around: in 2017, Abrau-Durso was the No. 1 sparkling wine brand in the Russian market. However, the shareholders wanted the company to grow further and believed that it was possible to generate more value. How could the company continue growing and increase its value at a time when the wine market was stagnating and the Russian economy was going through a rough period?

Masters level (MBA, Executive MBA).

Teaching Notes are available for educators only.

CSS: 11: Strategy.