Shri Baleshwar Shaikshanik Va Krushi Vikas Foundation

Shri Swami Samarth Institute of Management &

Technology
Case Study Semester – I Sem
Subject: 101– Managerial Accounting
Code: 101 (GC – 01)

Note-
1. All assignments are compulsory.
2. Write your answers with proper justifications.
3. Assignments should be written on A4 assignment sheets and to be submitted in a plastic file
along with index.
4. All Case study carry 30 marks
5. Final submission date is on or before 09th December 2024

Case No: - 1
Mega Ltd manufactured water heaters. In the first year of its operations, the revenue earned by the
company was just sufficient to meet its costs. To increase the revenue, the company
analysed the reasons behind the less revenues. After analysis, the company decided:
● To reduce the labour costs by shifting the manufacturing unit to a backward area
where labour was available at a very low rate
● To start manufacturing solar water-heaters and reduce the production of electric water
heaters slowly.
This will not only help in covering the risks but also help in meeting other objectives.
Questions:
a) Identify and explain the objectives of management discussed above.
b) State any two values which the company wanted to communicate to society.
 Shri Baleshwar Shaikshanik Va Krushi Vikas Foundation
Shri Swami Samarth Institute of Management &
Technology
Case Study Semester – I Sem
Subject: 102– Organizational Behaviour
Code: 102 (GC – 02)

Note-
1. All assignments are compulsory.
2. Write your answers with proper justifications.
3. Assignments should be written on A4 assignment sheets and to be submitted in a plastic file
along with index.
4. All Case study carry 30 marks
5. Final submission date is on or before 09th December 2024

Case Study
Two companies X and Y producing 40 count cotton yarns with similar levels of
investment, size, and labor force have been competing with each other. All their costs,
such as raw materials, power, wages, administrative, sales, interest, and depreciation
expenses, have been the same. Company X has been earning around 1.2 times of the net
profit level when compared to the net profit earned by company Y. The management of
company Y appointed a taskforce to find out the reasons for the same. On detailed
analysis carried over by the task force, it was found that the motivation level of employees
of company X was relatively far higher than that of company Y. it was mainly on account
of certain facilities provided to company X such as environment on the shop floor in
terms of space for movement, lighting arrangements, canteen facilities, pickup and drop
facility from home to company and back and a free membership of a local club. It was
also found that emphasis of company X had free access to top management and every
month employees achievements used to be recognized by giving them token prizes;
handed over to them by the top management in person in a function organized by the
company.
Questions:

i Elaborate the benefits provided by company X as per the Hertzberg’s two factor
theory.
ii Discuss the impact of the provisions provided by company X on the performance
of employees and more returns for company X.

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 Shri Baleshwar Shaikshanik Va Krushi Vikas Foundation
Shri Swami Samarth Institute of Management &
Technology
Case Study Semester – I Sem
Subject: 103– Economic Analysis for Business
Decisions
Code: 103 (GC – 03)
Note-
1. All assignments are compulsory.
2. Write your answers with proper justifications.
3. Assignments should be written on A4 assignment sheets and to be submitted in a plastic file
along with index.
4. All Case study carry 30 marks
5. Final submission date is on or before 09th December 2024

Indian Cement Industry: Riding the High Tide.

India is the second largest producer of cement in the world, just behind china. Indian
cement industry comprises of 130 large cement plants and 365 mini cement plants with
installed capacity of 172 million tonnes per annum (mtpa). These plants are located in
states like Gujarat, Rajsthan and Madhya Pradesh. The large cement plants account for
over 94% of the total installed capacity. However two large groups,viz the Aditya Birla
Group and the Holicum Group together control more than 40% of total capacity. This
apart, more than 25% of total capacity is controlled by global majors. These include
Lafarge of France, Holderbank of Switzerland and Cemex of Mexico. The Indian cement
industry is characterized by takeovers and acquisitions, which contributes to gaining
market power and this enables companies to enjoy pricing power, which is typically
oligopoly

Cement output and consumption

India accounts for 6.4% of global production of 2.22billion tonnes of cement. Indian
cement industry has grown in terms of installed capacity and production. Cement
production increased by over 9% in FY2007, reaching 154.74mtpa,in comparison to
12.40 percent in FY 2006,7.07in FY2005 and 5.19% in FY2004.Decade-wise,Indian
cement production has increased at 8.2%(CAGR) during FY1996-2006,as compared to
6.9 percent during 1986-1996. Cement consumption in India has increased by more than
10.53% during FY 2007 to 148.1 mtpa compared to 134.27 in FY 2006. During the
decade 1997-2007, the cement consumption has increased by 8% at 10 yearly compound
annual growth rate (CAGR). The changing face of Indian demography, growth of nuclear
families, higher disposable income, changing pattern of spending, easily available home
loans, increased urbanization and growth of metro and semi-metro cities are some of the
vital factors behind a tremendous spurt in the housing sector. In

order to keep pace with an optimistic rate of economic growth, there is a rising demand
for commercial and retail space, IT parks and SEZs. Another recent trend has been
initiated by the Government, with increase in investment in infrastructure, like National
Highway Development projects. It is expected that a construction opportunity of over
Rs.7.8 trillion will be created over next five years. Apart from meeting the entire domestic
demand, the industry is also exporting cement and clinker. The export of cement during
2001-02 and 2003-04 was 5.14 million tonnes and 6.92 million tonnes respectively.
Export during April –May,2003 was 1.35 million tonnes. Major exporters were Gujarat
Ambuja Cements Ltd and L&T Ltd.

Pricing

Cement industry has been decontrolled from price and distribution on 1 st March 1989
and de-licensed on 25 th July 1991.During the four year period (2003-07) cement prices
have gradually increased from around Rs.150 per bag in 2003 to Rs.230 per bag in 2007.
Cement manufacturers control over market can be gauged by the fact that even 20-25%
freight hike was straight passed on to consumers. Average industry ROCE has reached
more than 26% due to the recent burst in cement prices. Encouraged by such lucrative
returns cement manufacturers have decided to increase capacity by more than 97million
tonnes over next three years of which 43.7million tonnes is likely to complete in FY 2009.
Thus, the cement supply will increase by more than 11% in next three years. Cement
consumption growing at around 10% and production at 11% would naturally create a
situation of over production. As per estimates, cement industry will face over capacity of
17.7 mtpa in 2008 and 37.7 in 2009.Therefore it is expected that capacity utilization will
fall significantly. Further new players are likely to join the industry with huge production
capacities.

Questions for discussion:

1. Do you think cement industry in India presents a good explanation of oligopoly? Which
characteristics of oligopoly do you find in the above case?
2. How has decontrolling of cement prices helped the growth of this industry?
 Shri Baleshwar Shaikshanik Va Krushi Vikas Foundation
Shri Swami Samarth Institute of Management &
Technology
Case Study Semester – I Sem
Subject: 104– Basics of Marketing
Code: 104 (GC – 04)

Note-
1. All assignments are compulsory.
2. Write your answers with proper justifications.
3. Assignments should be written on A4 assignment sheets and to be submitted in a plastic file along
with index.
4. All Case study carry 30 marks
5. Final submission date is on or before 09th December 2024
3. Do you see possibilities of cartel or implicit collusion in the above case? How?

Indian Refrigerator Market Market India's Refrigerator market estimated at Rs. 2750 Cr.
is catered mainly by 10 brands. The annual capacity is estimated at around 4.15 million
units is running head of demand of 1.5 million. As there is a demand and a surplus supply,
all the manufacturers are trying out for new strategies in the market. Times have changed
and also the buying behavior of the customer. Earlier it was cash and carry system. Now
dealers play an important role in selling; now the systems is exchange for old “bring your
old refrigerator and take a new one with many gifts”. A new company by name Electrolux
has entered the market which has acquired Allwyn, Kelvinator and Voltas brand.
Researchers have revealed that urban and city sales are declining and hence all
manufacturers are trying to concentrate on rural markets. Electrolux strategy is
customization of market, with special attention to the Northern and Southern India
markets, while Godrej the main player thinks that dealer network in rural market for sales
and service will be beneficial and is trying to give more emphasis on dealer network,
whereas Whirlpool has adopted the strategy of increasing the dealer network by 30%.

The market shares of the major players are as follows:

• Godrej 30%

• Videocon 13%

• Kelvinator 12%

• Allwyn 10%
• Voltas 5%

• Whirlpool 27%

• Daewoo 1%

• L.G 1%

• Others 1%

Questions

1. Could the refrigerator market be segmented on geographical base planned by

Electrolux?

2. What would be the marketing mix for rural market?

3. Would 125 L and 150 L models be an ideal choice to launch in rural market?

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 Shri Baleshwar Shaikshanik Va Krushi Vikas Foundation
Shri Swami Samarth Institute of Management &
Technology
Case Study Semester – I Sem
Subject: 105– Business Analytics
Code: 105 (GC – 05)

Note-
1. All assignments are compulsory.
2. Write your answers with proper justifications.
3. Assignments should be written on A4 assignment sheets and to be submitted in a plastic file along
with index.
4. All Case study carry 30 marks
5. Final submission date is on or before 09th December 2024
Predictive Analytics in Retail Scenario:

A leading global retail chain recognized the need to stay ahead in the highly competitive
market by anticipating consumer demands. To achieve this, they implemented advanced
predictive analytics tools that leveraged data from multiple sources, including customer
purchase history, social media activity, and even weather patterns. By analysing these
diverse data sets, the company was able to forecast product demand with remarkable
accuracy, reducing stockouts and overstock situations. The analytics also helped them
optimize pricing strategies by predicting when consumers were most likely to make
purchases at full price versus when discounts were necessary. As a result, the company
saw a 15% increase in sales and a 10% reduction in inventory costs within the first year
of implementation. Future Trend: The future of business analytics in retail is moving
towards more personalized and real-time predictive models. Retailers will increasingly
use AI to not only forecast demand but also to create hyper-personalized shopping
experiences. This could include personalized promotions, real-time pricing adjustments,
and even predictive shipping, where items are shipped before the customer even places
an order, based on their predicted needs.

Questions: 1. How can other industries adopt similar predictive analytics strategies to
optimize their operations?

2. What ethical considerations should companies keep in mind when using predictive
analytics to influence consumer behaviour?

3. How can businesses ensure that their predictive models remain accurate over time?
 Shri Baleshwar Shaikshanik Va Krushi Vikas Foundation
Shri Swami Samarth Institute of Management &
Technology
Case Study Semester – I Sem
Subject: 106– Decision Science
Code: 106 (GC – 05)

Note-
1. All assignments are compulsory.
2. Write your answers with proper justifications.
3. Assignments should be written on A4 assignment sheets and to be submitted in a plastic file along
with index.
4. All Case study carry 30 marks
5. Final submission date is on or before 09th December 2024

Cases of General Motors:

OnStar is GM's two-way vehicle communication system that provides a variety of

services enhancing safety, security, entertainment, and productivity. In 1997, GM faced
fundamental strategic decisions with respect to OnStar and the market for telematics (the
provision of communications services to cars).

GM had to decide whether to view OnStar as a car feature or as a service and choose
between an evolutionary and a revolutionary strategy. Complicating the decision-making
process was the almost complete uncertainty GM faced regarding technological
approaches, major competitors, and what competitive and complementary technologies
would emerge. The challenge required operations research expertise in developing
decision support systems, creating mathematical models of uncertainty, and strategic
planning. The impact of solution is so dramatic that in 2001, OnStar had amassed 2
million subscribers – an 80% market share of the emerging telematics market – and had
been valued at between $4 and $10 billion.

At a time when General Motors was facing increasing competitive pressures, higher
quality demands and a sluggish economy, the giant automaker was unable to effectively
analyze the productivity and throughput of its manufacturing operations. Many of its
factories during the late 1980s and early 1990s were missing production goals, working
unscheduled overtime and experiencing high scrap costs. Although GM overall had
excess production capacity at the time, production bottlenecks and other problems were
causing the company to lose money even on high-demand products. In addition
to creating problems for existing products, the lack of an effective throughput analysis
capability was impeding the launch of new products, resulting in lost sales. In 1991, GM
reported a $4.5 billion loss – a business record at that time. The impact of change in
strategy leads For GM, the quantitative benefits of the Throughput Improvement Process
and its underlying O.R.-based analytics include a 26% increase in manufacturing
productivity between 1997 and 2004 and ongoing annual combined savings and
incremental revenue improvements of over $2 billion.

Questions:

Q.1 What are the major decisions taken by operations research experts regard General
Motors two-way vehicle communication system OnStar in order to stay competitive?

Q.2 Discuss the problem face by General Motors about productivity and throughput of
its manufacturing operations.

Q.3 What are the effects of decisions taken by operations research experts in both the
problems regard General Motors?

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