In January 2017, the founder of Sunton Manufacturing in Wuxi, Jiangsu Province, China, boarded a flight to Cambodia. He had to tackle the performance issue of the company’s garment manufacturing joint venture (JV) there—after two years in operation, it had run out of cash. After meeting with his JV partner, he concluded that the existing JV in Sihanoukville was beyond repair. He now needed to decide whether to exit Cambodia or to remain there, albeit .....more

If you can understand football scoring or read a recipe, you can understand an income statement, with the help of this note. It is important to understand an income statement because it tells investors or any stakeholder of a company whether or not the company is making money. An income statement also gives information to company managers to make better forecasts and decisions.

Teaching note for product 9B20C026.

In March 2012, the head of compensation for Colgate-Palmolive (India) Limited was reviewing five resumes. He had been asked to determine appropriate pay scales for the five candidates, and he knew that the decision had ramifications far beyond the salary of a few employees. The giant corporation, which was well established in India, had opened other plants in India in the past, but the new toothbrush factory in Sri City had just started operations. .....more

Spreadsheet for product 9B20C026.

The Kamoriongo Poultry Co-operative consisted of 10 families who were involved in poultry farming in Nandi County, in the North Rift Valley of Kenya. The purpose of the co-operative was to pool savings to help individual families pay for tuition when their children came of age. Because of heavy rains during the region’s rainy season, many of the co-operative’s chickens were contracting waterborne illnesses that made them incapable of producing eggs. .....more

Teaching note for product 9B20M034.

Jinnah Engineering Works and Foundries had been a prominent foundry and machining business in Pakistan since its inception in 1950. In early 2018, it was struggling with internal inefficiencies caused by a lack of formal workforce planning. The company hired temporary workers almost daily—with no long-term planning and a high attrition rate—and the company’s board was worried about the mounting inefficiencies and financial costs. The company had taken .....more

Teaching note for product 9B20M021.

At the end of 2017, the director of HY Capital, was facing an investment decision. Two years earlier, HY Capital had invested in Dalian New Vision Media Co. Ltd. (New Vision), a company working on augmented reality products for early childhood education. The investment provided New Vision with sufficient funds to enter the market. However, after a quick success, New Vision had saturated the market and could not make further significant progress. Thus, .....more