Case studies

After completion of the case study, students will be able to understand the format of for-profit social enterprise working for menstrual hygiene sustainability and its contribution toward U.N. Sustainable Development Goals, to appreciate the company’s alignment with the triple bottom line framework, to analyze the blue ocean mechanism that the company has developed to create an impact and to critique the strategies the Asan Cups company could adopt to increase its market share and growth.

Asan Cups was a for-profit social enterprise founded by Ira Guha in 2021. The company crafted reusable menstrual cups from liquid silicone, sporting a patented design in India, the UK, Europe and the USA. Successfully retailing its products in India, the UK and Europe, Asan Cups operated on a bootstrap model with a compact team of four, led by its visionary founder. From the get-go, the company embraced a compelling 1-for-1 donation initiative. For every cup sold, Asan Cups generously donated another to women who could not afford it. Collaborating with nongovernmental organizations, schools, educational institutions and social workers, the company spearheaded campaigns to heighten menstrual hygiene awareness. This proactive approach aimed to boost the acceptance of menstrual cups among rural women and championed the cause of environmental sustainability. The company did not just stop at providing an eco-friendly alternative. Asan Cups fervently educated the masses on the detrimental environmental impact of traditional disposable period products like sanitary pads and tampons. Fast-forwarding to 2023, Asan Cups had garnered approximately 30,000 users, with the adoption rate steadily climbing. The company strategically used an education-intensive model to foster awareness about period products in collaboration with partners nationwide. However, being a for-profit entity, the founder, Guha, was at a crossroads. Balancing the need for profitability, there was mounting pressure to explore additional revenue streams and expand operations and market reach. The dilemma loomed large: opt for a quicker marketing strategy or stay true to the company’s foundational education-centered approach. This case study delves into the dynamic strategies, impactful operations and growth scenarios Asan Cups navigated since its inception. It examines the pivotal choices faced by the founder and explores potential strategies for sustained growth.

This case study can be used at both undergraduate and master’s levels. The case study will be handy for strategic management and business strategy courses and can also be used for social entrepreneurship, marketing and entrepreneurship courses.

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CSS 11: Strategy.

After completion of the case study, the students will be able to define and compute equivalent units of production, apply management accounting procedures for manufacturing businesses (Furqani Sugar Mills), calculate product cost and track product cost flows and prepare process cost summary using the weighted average method. By studying this case, learners will gain insights into the challenges and financial complexities faced by a sugar mill and how strategic decisions and economic analysis can impact the sustainability and profitability of such businesses.

This case study explained the problem Mr Zoraiz, chief financial officer (CFO) of Furqani Sugar Mill, was facing. The problems started in the month of November 2020. Mill’s owner Mr Jabbar asked him for suggestions that employees should not be laid off. So he was analysing and estimating the cost of production when increasing production. He was focusing on cost reduction in process or increasing production, and utilization of resources efficiently and effectively. This case study focused on the market segment of the sugar industry for process costing. Furqani Sugar Mill, founded in 1992 in Pakistan (Company Document), had a noble mission to improve the lives of local peasants by producing sugar and molasses. Pakistan heavily relied on agribusiness, particularly sugar production, which contributed significantly to manufacturing. However, Furqani Sugar Mill faced a dire situation despite its vital role. During the sugarcane season, it struggled due to a shortage of raw materials, primarily sugarcane. Zoraiz, the CFO, grappled with running the mill below total capacity in recent years due to two significant issues: government-fixed sugar prices and limited sugarcane supply from local farmers. The high cost of sugarcane hindered Zoraiz’s desire to operate at total capacity. Zoraiz, Furqani’s CFO, must decide what he can do so that the mill can operate at its total capacity. The future of Furqani Sugar Mill hung in the balance as Zoraiz navigated complex financial decisions while striving to uphold the mill’s legacy and commitment to the local community.

This case study is suitable for teaching in several modules, notably managerial accounting and control systems, management accounting decision-making and cost and management accounting. Specifically, it covers performance management and process costing in management accounts. It is appropriate for teaching at the undergraduate and postgraduate levels.

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CSS 1: Accounting and finance.

MBA.

Master’s level in Change Management, Organizational Leadership and Human Resource Management.

Mr Sharma, the dynamic and entrepreneurial Chief Executive Officer (CEO) of the newly formed Soni Manipal Hospital (SMH), Jaipur, and Unit Head, Manipal Hospitals [Manipal Health Enterprises Pvt Ltd. (MHEPL)], in a meeting with SMH’s Head of Human Resources and the Head of the Nursing Management, Mr Yaduvanshi realised the exponential growth of employee resistance, their lack of skills and technological advancements for documentation hindering the hospital's transformation goal. The case study highlighted the challenges the protagonist faced when taking charge as the CEO after nine months of acquisition and the factors contributing to them.

Students reading this case are expected to understand leadership theories, strategic and quality management approaches, and theories of social behaviour, such as Herzberg’s two-factor theory and social exchange theory (SET) and the application of these concepts in acquired organisations to develop healthy leadership–employee relations and change management theories.

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CSS 6: Human resource management.

After completion of the case study, the students will be able to explore the challenges involved in growing a business during its early stages inorganically, discuss the challenges faced by start-ups in their quest for growth in an emerging market, investigate the reasons behind the mergers and acquisitions, comprehend the issues in the merger of a start-up and a conventional bank, identify the various possible synergies out of the merger and examine the growth strategies that a troubled start-up such as Slice can follow to survive and expand its business operations.

The case study discusses the challenges that Slice, a modern fintech organization, and North East Small Finance Bank (NESFB) face due to the changing business and regulatory environment. After working tirelessly to earn the trust of India’s banking regulator, Slice got the approval for its merger with NESFB. While Slice and NESFB got a new lease of life after the approval of their merger, Rajan Bajaj, founder of Slice, needed to make the merger a success by leveraging on the strength of the combined entity and meeting all the lending and other regulatory requirements applicable to small finance banks.

This case study is suitable for MBA/MS/BBA/BS students.

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CSS 11: Strategy.

After completion of the case study, students will be able to: 1. understand the basis for developing global supply chains for exploring international markets, 2. identify the various sources of geopolitical risk while expanding globally, 3. assess the market entry or exit decisions from a principled and commercial perspective and 4. identify and weigh different options when faced with an exit situation under conditions of geopolitical risk.

The Japanese fast fashion brand Uniqlo opened 45 stores in Russia as a part of its international retail expansion strategy. The brand provided affordable fashion for everyone. However, the Russia–Ukraine armed conflict had put the company in a dilemma. The Japanese Government and the public joined the broader global community in condemning Russia’s armed intervention in Ukraine. These countries also imposed economic sanctions on Russia, resulting in many multinational companies winding up their operations in Russia. Uniqlo faced a market exit dilemma. Russia had the largest number of Uniqlo stores in Europe. The company CEO also highlighted the necessity of meeting the clothing needs of the Russian people. However, people in Japan and elsewhere considered Russia as an aggressor nation. Any economic link with the Russian market would be ethically wrong, and consumers in Japan, the USA and the European Union might see this as support for Russia’s war efforts. The company had to choose between continuing operations in Russia or exiting the Russian market.

This case study can be used in basic marketing management and international business courses to discuss the market attractiveness and risk aspects for market entry or exit decisions. It can also be used in advanced courses such as strategic management, global strategy and global political economy, highlighting the impact of geopolitical conflicts on business operations.

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CSS 11: Strategy.

After reading and analyzing the case study, the students will be able to recognize the role of the mega environment in shaping business strategy, explore the challenges and opportunities in a mature industry (Foam), understand the business context of a family-owned firm and assess the implications and recommend managerial strategies.

In July 2019, Unifoam, a leading foam manufacturer, found itself at a crossroads as the company leadership grappled with diverging vision and future course of action. The newly appointed chief executive, Mr Faraz Khalid Shaikh, had overseen significant investments in expanding production capacity, and the time had come to reap the rewards. However, a series of unexpected events had unfolded, presenting the company with a unique set of challenges. Unifoam relied heavily on imported raw materials from China. Unifoam had high hopes of capitalizing on the opportunities presented by the China Pakistan Economic Corridor. However, the newly formed government had made significant policy changes regarding currency valuation and borrowing rates. This had increased the company’s working capital cost by 40%. This unexpected development had divided the board on the future direction and had forced the leadership to confront a crucial question: Should they hit the brakes or accelerate their growth strategies? This case study explored into the dynamic interplay between external factors, internal divisions and the family-owned nature of Unifoam. The analysis recognized the influence of the mega environment on the company’s strategy, exploring the challenges and opportunities within the mature foam industry and assessing the implications of conflicting approaches. This case study also offered valuable insights and managerial recommendations to guide the company’s path forward. Through embracing discomfort and confronting strategic dilemmas head-on, Unifoam sought to navigate uncharted waters and emerge as a resilient player in the evolving foam industry.

This is suitable for BBA or at the very start of MBA in the strategy courses, mainly business strategy and strategic management, and the case study can be positioned during the initial weeks in the course to provide a quick review of the basic analysis frameworks used in strategic decision-making.

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CSS 11: Strategy.

The case study aims to provide students with an understanding of child labour in India and how the Bachpan Bachao Andolan (BBA) movement is facilitating the eradication of child labour in India. The key objectives are to understand the challenges of eradicating child labour in India, assess the approaches to rescue and rehabilitation for the protection of a child in India, analyse the personality traits of a leader and evaluate the charismatic leadership of a leader.

The case study discussed child labour and the movement started by Kailash Satyarthi to protect children through the BBA or Save the Childhood Movement in India. He was awarded the Nobel Peace Prize in 2014 for his contribution to creating an environment to abolish child labour. Headquartered in New Delhi, BBA was established in 1980 to eliminate child slavery and violence against children (BBA.org.in, 2017). Satyarthi’s effort brought regulatory changes in the Indian constitution in the form of “Education as a fundamental right” (The Novel Prize, 2023). As per census 2011, more than 10 million children were involved in various industries in India (Drishtiias.com, 2019). Satyarthi and his BBA were far behind the mission they were to achieve. How should he move to eliminate child labour from India? Will he be able to create any impact on citizens, society and government through his new approaches?

The case study is ideal for courses on understanding strategy, leadership, personality traits and labour laws. This case study is designed for use in undergraduate and graduate early-stage programmes. The main purpose of this case study is to be used in programmes leading to a Master of Business Administration or a Bachelor of Business Administration. This case scenario focused on the BBA movement in India and its aim to eradicate child labour in India. It discussed the child labour scenario in Indian industries and how Satyarthi started the BBA movement to protect the future of underprivileged children in India. The case study discusses the challenges faced in rescuing and rehabilitation of children in India. The authors applied the big five model to analyse the personality of Satyarthi in the case context. The authors also used the concept and components of charismatic leadership to evaluate the traits of charismatic leaders from a case perspective. This case study will benefit students by focusing on traits related to personality and charismatic leadership concepts. Students will get the opportunity to explore the practical and theoretical concepts that interplay in this study.

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CSS 6: Human resource management.

The students will be able to understand the diversity and inclusivity in the recruitment process and different sources of recruitment from the context of school’s managed by the government (state schools); execute job analysis thereby clearly mentioning objectives and performance metrics for the post of principal in the government (state schools); align the succession planning efforts with the organization’s strategic objectives and long-term vision; and evaluate the role of a leader involving integrity, fairness, transparency and accountability and applying ethical principles in decision-making and actions.

The case study exhibits the dilemma faced by a principal Mrs Veena Gandhi in the year 2020–2022 when manpower shortage was the major challenge being faced by the government-run schools in New Delhi NCR. She inculcated inventiveness and practicality in the teaching of elementary education in Nigam Pratibha Vidyalaya. The school’s philosophy was based on creating a learning environment for students so that they could express them, learn and memorize concepts, and had joyful learning. The school managed 50% of the teaching staff, as most of the teachers were promoted to Sarvodaya Vidyalaya run by the department of education in New Delhi. Whereas other teachers were not recruited for the same position which created a demand and supply gap among teaching staff. Now she was going to be retired in January 2023 and was facing a dilemma about her next successor, who could carry forward the philosophies of value-based teaching. She wanted to have such a successor who could carry forward the legacy of the school, but as the school was government-run and the appointment was seniority-wise complete freedom was not in her hands to choose the next principal. By keeping in mind the constraints of authority and entitlement after retirement, she wanted to have the best person for the job who would understand and implement the art integration in teaching and learning.

The case study further engaged the students of BBA in their HR class in reviewing the recruitment and selection strategies in general and succession planning in particular with class discussion. It also targets teaching job analysis concepts to them. Furthermore, it helps them to understand value-based prepositions from the point of view of leaders and comprehend how decisions impact organizational philosophies and culture.

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CSS6: Human resource management.

The case study’s learning objectives, structured according to Bloom’s taxonomy, engage students in higher-order thinking for critical analysis and strategic decision-making. After completion of the case study, students will be able to analyze sustainability practices and evaluate the family’s distribution model for alignment with sustainability and potential expansion strategies; explore adaptive strategies to identify adaptive solutions to challenges such as climate change and economic fluctuations; apply theoretical frameworks to balance exclusivity and growth in the olive oil industry; and assess strategic decisions considering financial viability, environmental responsibility, community engagement and sustainability.

The case study centers on the Abi Raad olive farm, a multigenerational family-owned business deeply rooted in olive cultivation traditions in Selfaya village, within Mount Lebanon’s Aley district. Led by Richard Abi Raad, the family specializes in olive cultivation, olive oil production and handmade soap manufacturing within the agriculture sector. In 2023, the organization faces significant challenges such as rising labor costs and the exploration of sustainable labor sources for future growth. Abi Raad, the primary protagonist, grapples with critical decisions regarding maintaining traditional distribution methods versus expanding into broader markets. His choices must balance the preservation of cultural heritage with the need to uphold brand integrity and competitiveness. The case study traces the family’s historical journey in olive farming and explores their contemporary strategic dilemmas, offering insights into sustainable agriculture, entrepreneurship and navigating modern challenges while honoring tradition. Through the narrative of the Abi Raad family-owned business, the case study provides profound lessons in strategic decision-making and ensuring long-term sustainability.

This case study is suitable for students studying master’s in business.

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CSS 11: Strategy.

The learning outcomes focus on enabling higher-order learning for students to critically assess Agile project management in philanthropic settings, specifically compare and contrast Agile project management versus traditional project management in the context of a non-profit organisation (The Solidarity Fund) during a crisis; discuss and evaluate the role and contribution of philanthropy during times of crisis; rate the value additions and contributions of Agile approaches in philanthropy; evaluate the phases of Agile (unconventional) project management executed by The Solidarity Fund; and develop a review of the impact of the work done by The Solidarity Fund in terms of the approach that the Fund used. How effective/not effective was it?

Chaos, crisis and confusion: the three “C”s that succinctly condense the status quo during the COVID-19 pandemic. The roles and contributions of non-profit organisations gained recognition as countries worldwide responded to the crisis to save lives and livelihoods.

In South Africa, there was a sense of urgency and considerable pressure for a multi-stakeholder approach led by the government to save as many South African lives as possible. The conditions, however, were the opposite of traditional project management methodologies that advocate for the management of the triple constraints, namely, cost, time and scope.

How could cost be managed in a project without a set budget and which was reliant on philanthropy? How could time be managed without a set deadline and while tackling an invisible enemy – a virus that changed dynamics on a daily basis and – how could scope be managed in a context where the future was increasingly uncertain?

This case study can be useful for students undertaking postgraduate diploma in business, master of business administration (MBA), master of management courses.

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CSS 11: Strategy.