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In 2013, ‘Fashion Destination’, a well-established clothing retailer considered setting up a clothing and accessories rental service. They hired a market research agency ‘Wright & Company’ to conduct a research on the sustainability and profitability of such a business model. The consultants collected primary data and did an extensive analysis for Fashion Destination. Based on the secondary research, expert interviews, extensive qualitative and quantitative research the consultants recommended the management to start a clothes and accessories rental service but suggested that the product offering be limited to formal clothes only and offer accessories. Vishal had doubts despite of the go-ahead signal from consultancy. He wondered what recommendations should he accept and which needed further verification.

This case discusses the best-selling security system for preventing shoplifting and the dilemma its startup manufacturer faced when it learned there was a very remote possibility that the system might interfere with heart pacemakers. The theme of the case is that when health is involved, a company must carefully consider any level of preventable risk a product poses, even if that level of risk is extremely low.

▪ Identify and explain the factors that contribute to the success of a restaurant business.

▪ Analyse different sources of entrepreneurial finance.

▪ Identify and explain local entrepreneur’s expectations from a funding agency.

▪ Evaluate investment decision-making criteria for entrepreneurial funding agencies.

Kartikey Rajput, the promoter of a food park Urban Chowk, was waiting for the Covid regulations in the country to be relaxed. The entrepreneur in him found a business opportunity to provide hygienic food with a beautiful ambience and floated a food park (Urban Chowk) with the support of his wife Nikita Agrawal in 2017 and the second edition amidst Covid in 2020. The business model was well-appreciated by food vendors as well as customers. Rajput could see future growth potential in urban India. But his aggressive business plan to open five food parks in different cities in the next three years was disrupted due to the Covid pandemic. The expansion required huge investments, and post-pandemic challenges were plenty. The decision to go beyond Ahmedabad required the selection of cities besides the major challenge of the financing choice. The new cities might have huge footfall potential but finding the right location at the right price was a different challenge. Rajput was also concerned with the sources of getting the required finances. The entrepreneur was contemplating and evaluating the alternative sources of finance available to a start-up.

This case is appropriate for a graduate and post-graduate level programme in the courses like entrepreneurial finance, entrepreneurship and strategy. This case can also be used in an executive programme on management and Management Development Programmes (MDPs) on entrepreneurship or entrepreneurial finance.

Teaching notes are available for educators only.

CSS 1: Accounting and Finance.

Information technology (IT) project risks.

This case is suitable for the students who are enrolled in masters or executive programmes in management. Considering the masters programme in management, the case can be introduced in the MIS course in sessions related to IT project risks. The case will also be appropriate for discussion in elective courses, such as IT project management. Here the case can be introduced in discussions related to understanding IT project outsourcing risks. The case will also fit well with the audience of the executive programme in sessions on IT project risks. The assignment questions provided below are designed from the perspective of teaching this case to a business student audience. The case could certainly be adjusted to fit the needs of students in more technical disciplines.

This case presents an organization (Airosonic Travels Private Limited) which was set up in 1988. The organization provided travel-related services (i.e. ticketing, hotels bookings, car rentals and cruises to exotic destinations) to meet the requirements of corporate users such as organization employees, vendors, dealers and customers. The packages were provided though the portal www.corporatetravels.in/. With cut-throat completion from other vendors, the organization acquired the globally preferred airline reservation system Galileo to gain market share in the computer reservation system market. This acquisition, however, led to a series of deliberations on how the new system could be put to use and integrated with the portal so that it helped Airosonic to achieve efficiency in its day-to-day processes. The integration was necessary, as this would entirely eliminate third-party requirements (such as travel agents) and also make travel planning easy, cost-effective and hassle-free. The different alternatives available to the governing body were to develop and manage the entire thing in-house, outsource the development to a third part, or delegate the entire responsibility to the third party. The analysis of the case takes into account the different risks that are associated with each of these decision alternatives and the possible ways forward for the Airosonic management.

The objective of this teaching case is as follows: to understand the different risk elements that influence development of a software initiative, to differentiate between different categories of risks including project development risks and project management risks, to appreciate the differences in the types of risks that influence different project execution scenarios such as in-house development and outsourcing and to understand how an organization can address and manage the risks facing a software initiative.

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

This case presents a problem with competing in the Chinese market faced by Jeff Hotchkiss in early 2000s, then President of the Assembly Test Division (ATD) at Teradyne. Teradyne is the world’s largest producer of automatic test equipment for electronic assembly on production lines. Hotchkiss needed to find a solution to prevent ATD from continued loss of market share in equipment sales and loss of service revenue in China. Various factors to be considered include customer differentiation and service supply chain configuration.

This case is a field researched case. The research team met with Teradyne’s division president and top management team, and was given access to the documents including customer feedback.

Graduate or undergraduate: operations management, supply chain management.

This case has four major learning outcomes using hands-on spreadsheet tool. First is to introduce and apply the Clarke and Wright’s Savings algorithm. Second is to conduct a cost-benefit analysis in transportation set up. Third is to find out the optimal route to be taken to fulfill given demand while satisfying time and capacity constraints. Finally, one has to optimize the number of vehicles required for daily operations.

Dhruvam, the protagonist of the case, working at ZeNXL, a third-party logistics service provider, was assigned the task of reducing the operational cost of the company as part of the new service offering called “Route optimization.” This new offering would help optimize vehicle delivery routes to meet daily customer demand. The launch of the new service offering was due in the next 10 days with client LG Electronics to be the first beneficiary.

MBA-1 (Logistics Management), MBA-2 (Route Optimization). This case provides an opportunity for instructors to introduce vehicle routing and scheduling as part of logistics management. Students are expected to use the data given in the case and exhibits to develop the optimal routes (using Clarke and Wright’s Savings algorithm) and conduct cost-benefit analysis. This case also provides insights on the challenges associated with start-up operations.

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

CSS 9: Operations and Logistics

Accounting and finance, entrepreneurship and business strategy.

The case is suitable for the following courses: post graduate programs in entrepreneurship; executive training programs for middle and senior level employees; and MBA/post graduate programs in management in strategic management.

The case deals with an entrepreneurship venture whose initial business model appeared to be faltering with the founder wondering about the future of the company. After Ommune Solutions' (founded 2010) initial business plan failed, the company started offering IT outsourcing services to Indian customers. However, the company was spending more that it was earning and the CEO generated additional revenues through independent consulting. By 2012 a customer relationship management (CRM) tool was also ready for release. The company was another IT start up yet to find a firm footing. The CEO wondered whether he should continue to build the company and, if so, in which direction?

These include: the use of SWOT analysis as a tool to aid strategic decision making along with Porter's five competitive forces model and the BCG matrix; using cost benefit analysis for evaluating business decisions; understanding the complexities involved in a strategic planning process; and identifying unnecessary cost and increasing revenue generation for expansion and maximizing profitability.

The case provides insight on challenges faced by a venture at an early stage in the business environment and the venture is analyzed in depth. It gives students a perspective on decision making and adapting to scenarios where initial business plans appear not to have succeeded.

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

The case presents students with the opportunity to do the following: students can pre-work questions; understand the relevant factors to be considered in the decision to expand; and list out the industry and macro-environment factors affecting the expansion decision. Assignment questions help understand the various measures used to evaluate the financial performance of the company; understand the practical implication of incremental analysis to estimate the profit; assess the operating profit and margin of safety of the restaurant Shri Sagar with and without expansion; and critically evaluate the impact of uncertainty on projected sales using the sensitivity model.

Shri Sagar (Central Tiffin Room – CTR) was started by Y.V. Subramanyam and his siblings (Y.V. Srikanteshwaran, Y.V. Krishna Iyer and Y.V. Ramachandran) in the 1920s, specialised in Benne (Butter) Masala dosa, Maddur Vada and Mangalore Bajji. In Bengaluru, there are few restaurants, which have the legacy of more than 50 years such as Vidyarthi Bhavan, Mavalli Tiffin Rooms and Shri Sagar (CTR). Shri Sagar has witnessed three different ownership right from 1920 to the present. Ganesh, an MBA graduate, took the active participation in the business from 2018 and found there are potential opportunities to expand the business. Although business was doing well, Ganesh wanted to assess his company’s financial strength before proceeding. He would require a financial forecast that took into account the strength of the competition and the peculiar nature of the restaurant business in Bengaluru. Ganesh wanted to assess the expansion plan; to address the proposed plan, the case had used cost–volume–profit analysis and sensitivity analysis techniques to make the students understand how these techniques can evaluate the alternatives.

This case is best used while teaching Managerial Accounting, which is a core course in MBA program with a module on break-even-analysis or it can also be used in an executive education class with a similar purpose. The teaching plan can be used for MBA students and entrepreneurial training programmes, which involve training on important managerial decisions, which includes business expansion, estimating business profits/revenue targets, etc. It assumes some basic knowledge of cost–benefit analysis concepts where participants have already exposed some basic understanding of break-even analysis and what-if analysis.

Teaching Notes are available for educators only.

CSS 1: Accounting and Finance

This case is designed to teach how to structure information technology (IT) infrastructure outsourcing deals from both the outsourcer and the client perspective. Office Supply Incorporated (OSI) is a company in crisis, with challenges in its cost structure and poor IT performance. Outsourcing to Technology Infrastructure Solutions is an opportunity to both reduce costs and complexity for the firm, but students first must consider whether outsourcing is a good strategic fit for OSI. Detailed spreadsheet templates are given that are based on a real outsourcing client engagement for a major infrastructure outsourcing company. The spreadsheets are complex but have been simplified so that they automatically calculate when populated, allowing the students to quickly move to answering the management challenge: how should TIS price and structure the outsourcing deal? Answering this question provides deep insights into the business case for IT outsourcing and how outsourcers financially engineer a deal structure to ensure a win-win outcome for both the client and outsource service provider.

Students will: Understand the strategic context of IT outsourcing and when it will benefit a firm; Understand IT infrastructure outsourcing and management issues such as personnel reductions and organizational change; Learn which outsourcing pricing model is the best fit for a project; Create a rigorous cost-benefit financial analysis and ROI model for IT infrastructure outsourcing; Analyze the model and learn how to financially engineer the deal to be a win-win for the outsourcer and client.

Business strategy and human resource management.

Undergraduate Business and Management.

This case spotlights Oilfield Services branch in Abu Dhabi, United Arab Emirates. It focuses on various problems encountered whilst operating in Abu Dhabi. Oilfield Services was first established in Dubai in 1995, primarily to meet the growing demand of quality human resources in the oilfield, shipping, and fabrication sectors in the Middle East and Persian Gulf region. The case highlights the challenges of motivation and compensating staff and the importance of strategic decision making.

This case can be used to teach decision making, cost/benefit analysis, employee motivation, and compensation and elements relating to international business strategy.

A teaching note is available on request.