Caso 3 - Cafes Monte Bianco

November 17, 2017 | Author: LucaBoselli | Category: Income, Financial Accounting, Business, Balance Sheet, Corporate Jargon
Share Embed Donate


Short Description

Download Caso 3 - Cafes Monte Bianco...

Description

Harvard Business School

9-198-088 !"#$%&'#"()"*%+,%-...

Cafes Monte Bianco: Building a Profit Plan “We are facing a decision that may well affect the future of our company. I expect that each of you has adequate information to support your arguments. I don’t want to spend our time talking about what might be without actual data.”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a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d4>5%A"Y#" @%;5*"=354;$%%LG5 54"%0*"(2G(%(>*W"5%2;%#"*1%#'@>52@",%>;%A"%>@@%*"("()"*%5''%A"@@$e cD4"%0*2#>5"%)*>=*W"5%2;%(GE4%('*"%;5>)@"$%%d"%E>=%)"%3G>*>=5""0>E251%>5%54" EG**"=5% 0*2E"% 'B% 9,9..% @2*>;$% % LG5% 2B% A"% )2@251% 2=% ;G00@1$% % XB% A"% =@%*"5>2@"*%=""5%@">;5%I..,...%W2@'3*>(; 0"*%1">*$e T2>E'('Q% cO@@% *2345f)G5% A4>5% >)'G5% 54"% '54"*% ;2*1%A254%#'@G("%>=;"'@'Q%ch";$%%D4"1%2=E@G;%B2Z"5" )>;"5%2B%A"%;'@=5>3"% 'B% (>=GB>E5G*2=3% 0*2#>5"% )*>=5% 25% ;2(0@2B2";% 54" (>=GB>E5G*2=3% 0@>=% )"E>G;"% A"% E>=% 4'@5"% @>)"@% 0*'2=5>2=%'G*%;5>=*=52'=% 2;% 54>5% 2B% A"% 3'% 5'% 0*2#>5" )*>==E'('Q

V$l$,%)G5%4'A%A2@@%'G*%E>;4%B@'A%@''W%2B%A"%;A25E4%"=52*"@1%5'%0*2#>5"%)*>=;%>=%>AWA>**'G=E'('Q%

C>;=Y5%>=1)'@";% _\2='% 1%)"%>%0*')@"($%%d"%A2@@%)"%>5%'G*%BG@@%E*"G;"%0*2#>5"%)*>=1%(GE4%('*"%;@'A@1S8. 1;%2=;5">@%P.H1%0'@2E1$ T2>E'('%i#2;2)@1%>=3*1jQ%%C'A%E>=%1'G%"Z0"E5% ("% 5'% (>W"% 542;% =1m%%M'("%'B%1'G%>*"%>*3G2=3%54>5%A"%;4'G@=5%A254%0*2#>5"%@>)"@%)*>=BB"E5 'G*%@2FG2*'G=*@>Q

T2>E'(',%0"*4>0;%A"f

T2>E'('Q &'m% iC"% 54*"A% =52'=;%>*"%2B%A"%B2@@%54"%0@>=5%A254%0*2#>5"%@>)"@$%%:G5%5'3"54"*%>%0*'B25%0@>=%B'* -..7%2=E@G%7,9..,...%W2@'3*>(;%E>0>E251%>=5"%@>)"@$%%X%A>=5%5'%;"" A4>5%54"%B2=>=E2>@%4">@54%'B%54"%)G;2=";;%A'G@*g />*@>Q

h";$

T2>E'('Q%

d4"=%E>=%1'G%4>#"%25%B'*%("g

\2='Q

L1%54"%1%>B5"*%5'('**'Af

n%%%%%n%%%%%n%%%%%n%%%%%n%%%%%n Assignment: Evaluate the attractiveness of the private-brand strategy. 1.

Using the projected production plan for private-brand coffee (Exhibit 5), estimate key accounting variables for the profit wheel, cash wheel, and ROE wheel. Based on your analysis, what recommendations would you make to Giacomo Salvetti? 3

198-088

Cafes Monte Bianco: Building a Profit Plan

Exhibit 1

/>B";%N'=5"%L2>=E'Y;%-...%?2=>=E2>@%M5>5"("=5; _";52(>5";%'B%\"E"()"*%7I,%-...`

%%%%%&'5"Q%%7%o$M$%=Z";%_J.k` &"5%0*'B25

P,-J-,+-7 7,-8+,.98 7,8JI,KP-

_n`%2=E@G@%2=#"=5'*1 ?2=2;4"1>)@" /*"==G>*1

97,+8-

9J,87K

+$7k

%?")*G>*1

7.P,K9.

7.+,KJ.

8$.k

%N>*E4

7PI,8PK

7J7,7-9

77$9k

%O0*2@

9K,J..

98,+..

+$Ik

%N>1

8P,P7-

8K,9+K

9$7k

%sG="

I+,K..

I8,9..

I$.k

%sG@1

J9,P9J

I.,-P-

J$-k

%OG3G;5

P9,.7K

P8,JK9

P$Pk

%M"05"()"*

+9,PPK

97,P-9

K$9k

%VE5')"*

7I.,87-

7IK,K+K

7P$7k

%&'#"()"*

7P8,P8-

7JJ,+7K

7-$7k

%\"E"()"*

7P9,-J.

7JP,I-.

7-$.k

7,7I-,...

7,78K,...

7..$.k

7

198-088

Exhibit 5

\2='Y;%:*'5"%L*>=@%X=#"=5'*1 s>=G>*1 ?")*G>*1 N>*E4 O0*2@ N>1 sG=" sG@1 OG3G;5 M"05"()"* VE5')"* &'#"()"* \"E"()"*

Capacity

Production Private

Inventory Private

Sales Private

2000 Actual Sales Percent

%I..,... %%%%%%%%%%%I..,... %%%%%%%%%%%I..,... %%%%%%%%%%%I..,... %%%%%%%%%%%I..,... %%%%%%%%%%%I..,... %%%%%%%%%%%I..,... %%%%%%%%%%%I..,... %%%%%%%%%%%I..,... %%%%%%%%%%I..,... %%%%%%%%%%%I..,... %%%%%%%%%%%I..,...

%%%%%%%%%%I..,... %%%%%%%%%%%I..,... %%%%%%%%%%%I..,... %%%%%%%%%%%JI.,... %%%%%%%%%%%J9K,... %%%%%%%%%%%P8.,... %%%%%%%%%%%I..,... %%%%%%%%%%%I..,... %%%%%%%%%%%I..,... %%%%%%%%%%%I..,... %%%%%%%%%%%I..,... %%%%%%%%%%%I..,...

%7+J,... %%%%%%%%%%%-J9,... %%%%%%%%%%%-.9,... H H H %%%%%%%%%%%%%8.,... %%%%%%%%%%%PP9,... %%%%%%%%%%%KJ.,... %%%%%%%%%%%+P-,... %%%%%%%%%%%JJK,... %%%%%%%%%%%--.,... H

%%%%%%%%%%%J-K,... %%%%%%%%%%IJ.,... %%%%%%%%%%%+.9,... %%%%%%%%%%%JI.,... %%%%%%%%%%%J9K,... %%%%%%%%%%%P..,... %%%%%%%%%%%-I-,... %%%%%%%%%%%789,... %%%%%%%%%%%J.9,... %%%%%%%%%%%+9K,... %%%%%%%%%%%+-K,... %%%%%%%%%%%+-.,...

+$7k 8$.k 77$9k +$Ik 9$7k I$.k J$-k P$Pk K$9k 7P$7k 7-$7k 7-$.k

%%%%%%%%K,...,...

%%%%%%%%I,9-K,...

H

%%%%%%%%K,...,...

7..$.k

-8-

View more...

Comments

Copyright ©2017 KUPDF Inc.
SUPPORT KUPDF