Search results

This compact case provides a relatively large data set that students explore using visualization and a Tableau dynamic dashboard that they create. Students were asked to describe what the data set contained in relation to employee attrition experience of Baca Beverage Distributors (BBD). The application and managerial questions are set in human resources and a company that is facing high attrition during the pandemic.

BBD shared their data and problem scenario for this compact case. The protagonist, Morgan Matthews, was the authors’ contact and provided significant clarification and guidance about the data. Both the company and the protagonist have been disguised. Some of the job positions have been rephrased. All names of employees, supervisors and managers have been replaced with codes.

During the 2020–2022 pandemic years, BBD experienced, like many companies, a higher than usual employee turnover rate and Morgan Matthews, Director of People, was concerned. Not only was it time-consuming, expensive and disruptive but the company had prided itself on being a good place to work. Were they hiring the right people, people that fit the company culture and people that fit the positions for which they were hired? The company had been using the Predictive Index [1] when on-boarding employees. In addition, there were results from self-reviews and manager reviews that could be used. Morgan wondered if data visualization and visual analytics would be useful in describing their employees and whether it would reveal any opportunities to improve the turnover rate. Before seeking a solution for the high turnover, it was important to step back and learn what the data said about who was leaving and the reasons they gave for leaving.

This compact case can be used in courses that include visualization using Tableau and dashboards. As it is a compact case, it requires less preparation time from the students and less class time for discussion. The case is for students who have been recently introduced to business analytics, specifically visualization and data storytelling with Tableau. For this reason, significant guidance has been provided in the case assignment. The level of the case can be adjusted by the amount of guidance provided in the case assignment. Courses include introduction to business analytics, descriptive analytics and visualization, communication through data storytelling. The case can be used for all modalities – in person, hybrid, online. The authors use it here for visualization and dynamic dashboards but using the same data set and compact case description, exploratory data analysis could be assigned.

Supplementary material for this article can be found online.

The case is written based on publicly available data from primary sources such as the company’s annual reports, company website and the company’s presentations, as well as from secondary sources comprising newspaper articles, research papers, research magazines, magazine articles, industry reports, research reports, etc. as indicated in the references. The company’s financials and peer data are sourced from the Thomson Reuters Eikon database.

The case examines the financial position of Macy’s, Inc., America’s largest and one of the oldest premier departmental stores, with a consolidated annual turnover of US$18,097m in the fiscal year 2020/2021 (FY, 2021). Over the previous few years, the company had been struggling with decreasing market share and profitability mainly due to increasing competition from online retailers and deep discounters, which was affecting the company’s share price. With the appointment of a new chief executive officer (CEO) in fiscal year (FY) 2017, Macy’s, Inc. undertook several changes to revive its financial health and improve its market share. However, it still registered heavy losses of US$3,944m in the FY 2020/2021, the company’s first time in the past decade. With many retailers filing for bankruptcy, was there more that Macy’s could do to improve the company’s position and regain lost investor confidence? Will its entry into emerging markets play a crucial role in its turnaround?

The case can be used in undergraduate and postgraduate courses such as accounting for managers, financial statement analysis, management accounting, introduction to accounting and advanced financial statement analysis. The case can also be effectively used to understand the primary fundamental analysis of the company that involves understanding the company’s positioning and strengths, weaknesses, opportunities and threats analysis. The case would also help business management and entrepreneurship students to get a preliminary idea about the change management process. Finally, the case can be used to familiarize students with using Microsoft Excel to build financial analysis worksheets.

Teaching notes are available for educators only.

This short case challenges students to review an array of corporate financial metrics and to match them to one of 13 listed industries. As such, students must use their intuition and common sense pertaining to the distinctive characteristics of, and the key differences between, the 13 named industries, and then identify the financial metrics that are most indicative of those traits.

In the increasingly competitive leisure food market, Lyfen has become a well-known leisure food brand in Shanghai after long-term independent operation. Insisting on chain retail specializing in various kinds of leisure food, Lyfen captures the consumption habits of consumers, timely launches new products in line with consumers' preferences, and leads the consumption trend. Its main competitors include other leading enterprises in China's leisure food chain industry, such as Three Squirrels, BESTORE and Baiweilin. The company's products are mainly divided into nine categories, totaling more than 900 special products. Some products under Lyfen's name have established good reputation in East China. Regarding business model, Lyfen has devoted its full energy to the construction of brand and channel, and created a unique asset-light model, which mainly involves sourcing and sales two chains.

This case requires students to evaluate alternative dual-share-class corporate structures that allow companies and entrepreneurs to pursue profit with purpose. The case explores Impact Makers, an IT consulting company based in Richmond, Virginia. While original founders of the firm hold all voting rights, the cash flow rights belong to two nonprofits setting the stage for a Newman's Own model of management consulting. The case discusses whether and how the alternative corporate structure aids the firm's overall strategy to attract top-quality employees, pay them competitive salaries, and provide superior service to its clients while donating 100% of its lifetime value to charitable causes, largely through partnerships with various nonprofit organizations. More importantly, the case asks students to evaluate how such a dual-share-class and dual-purpose company can raise capital to fund continued growth.

The case opens with CEO Michael Pirron reminding himself of all the questions he had run through to execute a strategy to further grow Impact Makers' consulting business both through expanding a menu of services and through conquering new geographical markets. To do either, or both, the company needed a cash infusion. Internal cash was limited, as up to 40% of it flowed to charitable partners, demonstrating Impact Makers' commitment to its mission. Raising debt for a company without fixed assets was challenging and time consuming. Complicating it all was that being structured as a nonstock corporation rendered equity raising difficult. Could Impact Makers raise money to grow and stay true to community values at the same time?

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.

In China, supply chain finance (SCF) has gradually emerged as a new service for the retail industry. This case systematically discusses how JD conducts product design and risk control of supply chain finance and related financial services, and analyze the impact of supply chain finance on JD's retail operations. The case also analyzes the relationship between JD supply chain finance and traditional financial institutions, and explore the future development of retail supply chain finance.

The primary objectives of the case study are to get the participants exposed to the issues of working capital which even profitable companies face on a day-to-day basis; give the participants an understanding of how to balance the, at times, conflicting objectives of increasing profits and sales through favorable credit terms; and expose them to the impact of increase in inventory levels and average collection period on margins in a period of slow growth. They will also learn about the concept of factoring and its uses.

The case study is about a group of companies engaged in education, steel fabrication and oil businesses owned by a single proprietor. The company was based in Fatehnagar which was part of Hyderabad district in the state of Telangana, India, and the case study traces the origins of the group from 1960s to 2021. The group was invested the surplus cash flows from the oil business to initiate and expand other businesses during this period. The economic downturn due to the COVID-19 pandemic had hit the company, particularly its oldest business – Noble Chemical Agency. The oil business was facing issues related to its growth and profitability, and the uncertainty around COVID-19-related restrictions had only augmented the fears of the management. The case study looks at issues and the dilemma which the owner of the company faced. The case study highlights various issues related to working capital management, especially related to receivables management and inventory levels faced by businesses during the slow-growth phase. It demonstrates how working capital management issues, if not resolved in time, can lead to insolvency of even a successful company with a sound business model.

The case study is meant for teaching in postgraduate management programs (Master of Business Administration and Postgraduate Diploma in Management) in the following courses: corporate finance/financial management course in the first year (the case study should be taught towards the end of the course); and management accounting courses in first year (the case study should be positioned in the middle of these courses). The case study can also be used to highlight issues related to working capital and small business management in a Management Development Programme (MDP) course for “Finance fundamentals for non-finance executives”.

Teaching notes are available for educators only.

CSS 1: Accounting and finance.

This case is mainly about the development journey of Tujia, a unicorn in China's accommodations-sharing sector, as well as the development status of the sector. On December 1, 2011, Tujia.com—China's first medium- and high-end vacation apartment booking platform—was formally launched, and it announced the first round of capital injection in less than half a year after its launch. It completed D and D+ round of financing on August 3, 2015, securing $300 million with an estimated value exceeding $1 billion. The completion of this financing round meant that Tujia formally entered the $1 billion club composed of “unicorn” Internet companies. In June 2016, it announced the strategic M&A of Mayi; in October 2016, it announced its strategic agreement with Ctrip.com and Qunar.com for the M&A of their apartment and homestay businesses. The completion of these transactions manifested the matrix with the four major platforms Tujia, Mayi, Ctrip, and Qunar. Since then, Tujia has become the absolute pacesetter in China's online accommodations-sharing sector.

After completion of this case study, students will be able to help participants appreciate how the personal experiences of the founder(s) shape the inception of a social venture and impact its ongoing evolution; elucidate the intricacies and challenges inherent in managing a mission-driven organization dedicated to serving the underserved segments of society; emphasize the difficulties associated with exploring opportunities for scaling up a social venture; and facilitate comprehension of the various options and strategies available for achieving scalability.

The Kalinga Institute of Social Sciences (KISS), founded in 1992–1993 by Prof. Achyuta Samanta in Bhubaneswar, was a pioneering institution with a distinctive focus on providing high-quality education at all levels, exclusively to tribal students. From its inception, KISS remained unwavering in its commitment to the holistic development of marginalized tribal communities. It offered not just free education but also comprehensive support, including accommodation, food and health care, to thousands of students spanning from kindergarten to post-graduation levels. Remarkably, KISS held the unique distinction of being the world’s only university dedicated to tribal education. Over the years, KISS witnessed remarkable growth, evolving from a modest 125 students in 1992–1993 to a thriving community of 30,000 students. Its success garnered attention from federal and state governments, public institutions, philanthropists and corporations, all intrigued by the prospect of replicating its transformative model in diverse regions of the country. KISS even received invitations to establish similar campuses in neighbouring countries such as Sri Lanka, Bangladesh and Nepal. What set KISS apart was its self-sustaining approach. While it did receive support from like-minded organizations and government schemes, it operated without charging any fees to its students. This ethos posed a unique challenge for Samanta: determining the nature and extent of support and resources required should KISS choose to expand its impact beyond its current boundaries.

This case study is suited for inclusion in courses pertaining to social innovation and non-profit management, particularly in modules around the theme of scaling social innovation. It provides an illustration of the growth trajectory of social innovation-oriented ventures and the key factors underlining their success and sustainability. Furthermore, this case study delves into the inherent tensions that often emerge during the process of scaling up such initiatives.

In addition to the MBA-level courses, this case study can also be used as a resource for executive education programs with a specific focus on social purpose organizations and those dedicated to fostering partnerships in pursuit of social goals. It offers insights into the dynamics of these organizations and their collaborative efforts towards achieving social impact.

To effectively explore and analyse the case material, instructors should allocate approximately 70–90 min of class discussion time.

Teaching notes are available for educators only.

CSS11: Strategy.