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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.

Hospitality and Tourism.

Senior undergraduate level and graduate level.

This case study charts out the development of a business plan for Ch’ulel Mendoza, a hypothetical all-villa resort nestled against the Andes Mountains, where guests enjoy luxurious wine-infused spa treatments. The business plan has to be comprehensive because it should become the basis of a turnkey project for potential investors. Ch’ulel Mendoza is surrounded by the lush vineyards of some of the most famous wine estates in Argentina. The spa, facilities and services pay homage to the wine-growing heritage of the region, promoting wine to its guests as both pleasurable for consumption and conducive to healthy living. The architectural design speaks directly to the vines themselves: the earth-covered spa is where guests soak up the healing nutrients in the vinotherapy and water treatments, much like the roots are nourished by the elements and water in the soil; the resort area embraces the outdoors with decks, open patios and pools where guests can bask in the sun and enjoy other natural elements, just like the grape plants themselves. Once it becomes operational, Ch’ulel Mendoza will symbolize a blend of wellness, recreation and the charm of the Latin American culture.

Develop a comprehensive business plan for a new business, understand the business environment, prepare a strengths, weaknesses, opportunities and weaknesses analysis, develop functional (marketing, finance, human resources, operations, etc.) plans and understand the opportunities and challenges in the new product development process.

CSS: 12: Tourism and Hospitality.

Accounting, corporate governance, business ethics.

MBA and EMBA.

China has largely changed its accounting practice in line with international norms. But its corporate governance structure continued to be administratively driven. Many Chinese-listed companies, especially big ones, are transformed from state-owned enterprises, with the government as their largest shareholder. It is no exception to Company C. Then what is the common pattern of accounting behaviour in China? An insight could be drawn by analysing this case.

Highlight two issues in point, namely accounting issue and governance issue. Chinese companies are now allowed to choose their accounting policies, while their top decisions are subject to government policies. Identify Company C's creative accounting by discussing China's accounting reform. In this regard, China has been relatively robust in terms of dropping its own practice and adopting western one. Discuss the corporate governance issues unveiled. What are company's performance criteria? Are they clearly established and enforced? And what about government's decision to change CEO twice in less than one year? What are the impacts on CEO's behaviour?

Teaching note.

The case is based on interviews in 2022 with the founder of Shape, Monoshita Ayruani, supplemented by classroom testing and secondary sources such as textbooks, journals, newspapers and other pertinent sources such as reports produced by marketing and consulting firms.

Shape is a private limited company operating in Bangladesh, a country in South Asia. Bangladesh is a fast-developing country where the people (the vast majority of whom are young) are practical and forward thinking, conservative, yet also generally tolerant. Its CEO is Monoshita Ayruani, who has had several years of experience in a PR and Marketing agency before starting Shape. It produces and sells “innerwear” or undergarments, which are their staple products, as well as clothing, bath products, sleepwear and various other products targeted at women. Starting off as an online business in 2019, it was about to find its footing in the market when the COVID-19 pandemic hit. The problem faced by Shape at the beginning was that digital marketing was not resulting in word of mouth for the product, as undergarments were considered too “taboo” to talk or share about with most people. The second problem faced was the sudden protests about Westernised clothing and culture in 2022, which may potentially threaten the company.

This case would be well suited for an undergraduate or graduate-level Marketing or Strategic Management course that exposes students to the challenges of promoting a new brand and marketing taboo products imported from abroad, in a largely conservative and culturally sensitive market, and preventing a potential crisis when protests break out. The case also touches on international supply chain problems, so may also be taught in an International Business course. The level of difficulty is intermediate as the problems are nuanced.

Marketing, innovation, strategy.

Undergraduate, post-graduate and executive education.

This case is set in January 2012, a few days before the launch of Mysore Sandal Millennium, a super-premium luxury soap offering from the Indian public sector enterprise, Karnataka Soaps and Detergents Ltd. (“KS&DL”). Three years of research had been put into this product, which contained some of the finest, high-quality ingredients. KS&DL had, over the past decade or so, observed a significant fall in brand image for its signature product, the Mysore Sandalwood soap. While this soap had for many years been considered the premium brand in India, it had lost its place when well-known foreign brands became available in India, and local manufacturers moved towards this segment, manufacturing a whole new range of competitive products such as liquid body washes and gels. It was with an aim to rebuild its image that the company decided to launch the Millennium soap. KS&DL was clear that the product would be initially aimed at the high-income Indians, and then move to expand into the overseas market. However, it remained to be seen if the company could be truly successful in marketing a product priced at a level which would make it unaffordable to most Indians, other than a very thin layer of the ultra-rich. The question remains as to how KS&DL could best go about executing and communicating its strategy to make this launch a success.

This case provides students the opportunity to learn about the challenges faced when a company launches a new brand, particularly a luxury brand in a developing country such as India. Through this case, students will learn about the concepts of brand extension, and, above all, vertical brand extension. It can also be used to discuss the spill-over effects of the launch (and its success) on other existing brands of the company, as well as the overall corporate brand.

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

Identify how value is created through a product-service system (PSS). Recognize the different types of PSS and their characteristics at an economic and environmental level. Design a business model for a PSS that allows to generate economic and environmental value in a sustainable way.

On October 15th of 2014, Javier Ramirez, Chief Executive Officer of Famoc Depanel, was in his office in Bogotá, Colombia, thinking about a decision he had to take. Either Famoc Depanel continued in the traditional office furniture market generating new lower-cost products, and continued facing the informal competition or the company risked accepting a new business that the National Tax and Customs Direction of Colombia (DIAN, the acronym according to its name in Spanish) had proposed and give its business a complete turnaround. Either way, he would keep his commitment to innovation and environmental care.

This case is appropriate for use in sustainability and entrepreneurship courses with contents about business models based on PSS. This case can be used at undergraduate and graduate levels. It is recommended that students have prior knowledge about business models and the Canvas Business Model methodology.

Teaching Notes are available for educators only.

CSS 11: Strategy.

This case was developed from both primary and secondary sources. Primary sources were interviews. The secondary sources include legal opinions and journal articles.

In 2012, Scot and his co-owner, both experienced groomers, planned to open their own grooming business. Scott talked with his accountant about the best legal entity for their situation, and the accountant advised Scott that a limited liability company (LLC) would be the best choice. The accountant steered Scott to Legal Zoom, an online legal resource that helps people form business entities, including LLCs. A few years after starting their business, Scott and his co-owner reached an impasse: Scott wanted to expand the business; his co-owner did not. Scott talked with an attorney and learned that the standard form LLC operating agreement from Legal Zoom did not cover this kind of situation. How is an LLC formed? What are the consequences of a flawed LLC formation? What kinds of duties do accountants owe business owners?

This case was written for use in an undergraduate introductory business law course, an introductory accounting course or an accounting ethics course. The focus of the case supports classroom discussion for online and face-to-face instruction regarding business entity formation and fiduciary duties. Educators who use critical thinking in lessons to apply information about the roles of accountants and attorneys working with business owners can use this case to explore and discuss the impact ethical decisions can have on business owner clients.

Through evaluating and examining this case, students will be able to:

• understand what an LLC is and explain how one is formed;

• recognize the consequences of flawed LLC business entity formation; and

• articulate the roles of accountants in the formation of an LLC.

Services marketing, hotel management, branding, and promotion management.

Undergraduate business and management; MBA/MA management courses.

Banyan Tree Hotels and Resorts had become a leading player in the luxury resorts and spa market in Asia. As part of its growth strategy, Banyan Tree had launched new brands and brand extensions that included resorts, spas, retail outlets, and even museum shops. Now, the company had to contemplate how to manage its brand portfolio and expand its business while preserving the distinctive identity and strong brand image of Banyan Tree, its flagship brand.

This case illustrates how a powerful service brand can be built even with little advertising. It also exemplifies how pro-environmental business practices can co-exist with a firm's profit objectives. Set in a service context, the case may be used in discussions on services marketing, hotel management, branding, and promotion management.

Teaching notes

Strategic Management, Strategic Marketing Management.

Bachelors, Masters.

Shaheen Ballpoints is a project of Shaheen Group of Industries who, apart from manufacturing and marketing writing instruments, are engaged in diversified businesses of sanitary fittings, sanitary tiles, baby diapers and plastic films. Launched in 2001-2002, Shaheen Ballpoints had to compete against established ballpoint pen brands in a growing market. Shaheen Ballpoints believed that by setting out new standards for technology and packaging being used in the writing instruments industry, they would be able to compete with these giants. Shaheen Ballpoints experienced a mega launch of its ballpoint pens range in 2002. The wholesale market of Pakistan welcomed Shaheen Ballpoints quite generously and they paid in advance for their stocks which, generally, was not a norm of the writing instruments industry of Pakistan. However, soon after its launching, Shaheen Ballpoints realized some of the technical and marketing issues in its systems and had to pull all its stock back from the market just after six months of its launch. All the major resellers avoided Shaheen's stocks which was a major setback for the Shaheen Group. They re-launched the ballpoints in early 2004.

It is expected that the students will be able to understand the: issues associated with using the diversification strategy to grow the business; strategic implications of challenging the established industry norms and practices; and channel relationships within the industry and the need to tune-up the channel relationship strategy according to the varied nature of diversified businesses.

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

To understand how beauty and wellness business is run by women entrepreneurs in India and to understand the challenges faced by women entrepreneurs in India.

Nikita Patel is an women entrepreneur from a small town called Indore in India. She wanted to run a spa business and started a mobile spa venture called “Atheeva” to offer spa services. However, her venture ran into trouble because of objections from male members in the family and due to feeling of insecurity among her female staff members. She had to close down Atheeva after running the business unit for eight months. Undaunted by the failure, she again started a new venture called “Fingertips” to offer Nail Spa services. This time she took the help of digital marketing to promote her business and started spreading her business into different cities through franchisee route. However, she again faced headwinds in business due to rising attrition rates and challenges of maintaining work-life balance. This case covers the journey of a women entrepreneur as she faces multiple challenges and overcomes them and seeks answers to the path she should take to take her business to the next trajectory of growth.

Gives strategic insight of challenges faced by Women Entrepreneurs in India.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.