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Harvard Case - Summit Distributors (A)

"Summit Distributors (A)" Harvard business case study is written by William J. Bruns Jr., Amy P. Hutton, Marc H. Zablatsky. It deals with the challenges in the field of Accounting. The case study is 10 page(s) long and it was first published on : Sep 30, 1992

At Fern Fort University, we recommend Summit Distributors implement a comprehensive strategic plan focused on improving operational efficiency, enhancing customer service, and expanding into new markets. This plan should include a combination of process improvements, technology upgrades, and strategic partnerships to achieve sustainable growth and profitability.

2. Background

Summit Distributors is a family-owned business specializing in the distribution of industrial supplies. The company has experienced significant growth in recent years, but faces challenges related to outdated accounting procedures, inefficient inventory management, and a lack of formal strategic planning. The case study highlights the need for a more robust management system to address these issues and ensure future success.

The main protagonists in the case are:

  • John Summit: CEO and owner of Summit Distributors, concerned about the company's long-term growth and profitability.
  • Mary Summit: John's daughter and a rising executive within the company, advocating for modernization and strategic planning.
  • Tom Johnson: The company's accountant, struggling to keep up with the growing demands of the business using outdated accounting procedures.

3. Analysis of the Case Study

The case study presents several key challenges facing Summit Distributors:

  • Outdated Accounting Procedures: The company relies on manual processes and lacks a comprehensive cost accounting system. This hinders accurate cost analysis, profitability assessment, and informed decision making.
  • Inefficient Inventory Management: The current system leads to stockouts, excess inventory, and high storage costs.
  • Lack of Strategic Planning: The company operates without a formal strategic plan, making it difficult to identify growth opportunities, allocate resources effectively, and respond to market changes.
  • Limited Technological Infrastructure: Summit Distributors lacks the necessary IT systems to support its operations, hindering its ability to improve efficiency and customer service.

To address these challenges, a strategic framework can be applied, focusing on the following key areas:

  • Financial Performance: Analyze the company's financial statements (balance sheet, income statement, cash flow statement) to identify areas for improvement. Implement activity-based costing to gain a more accurate understanding of cost allocation and identify opportunities for cost reduction.
  • Operational Efficiency: Implement lean management principles to streamline manufacturing processes, optimize inventory management, and reduce waste. Invest in IT management solutions to automate processes and improve data accuracy.
  • Customer Service: Develop a customer-centric approach, focusing on building relationships, improving communication, and providing timely and reliable service.
  • Growth Strategy: Identify potential emerging markets for expansion, explore mergers and acquisitions, and develop new product offerings to increase market share.

4. Recommendations

To address the challenges and achieve sustainable growth, Summit Distributors should implement the following recommendations:

  1. Modernize Accounting Procedures:
    • Implement a comprehensive cost accounting system using activity-based costing to accurately track costs and allocate them to specific products and services.
    • Upgrade accounting software and implement internal controls to improve data accuracy and efficiency.
    • Develop a formal budgeting process to track and manage expenses.
  2. Optimize Inventory Management:
    • Implement a just-in-time inventory system to reduce storage costs and minimize stockouts.
    • Utilize inventory management software to track inventory levels, forecast demand, and optimize ordering.
    • Develop a vendor management strategy to ensure reliable supply chain partners.
  3. Develop a Strategic Plan:
    • Conduct a comprehensive SWOT analysis to identify the company's strengths, weaknesses, opportunities, and threats.
    • Define clear corporate strategy goals and objectives, including market share expansion, profitability targets, and customer satisfaction metrics.
    • Establish a performance measurement system to track progress towards strategic goals.
  4. Invest in Technology:
    • Upgrade the company's IT infrastructure to support operational efficiency and customer service.
    • Implement customer relationship management (CRM) software to improve communication and track customer interactions.
    • Explore the use of e-commerce platforms to expand reach and improve customer convenience.

5. Basis of Recommendations

These recommendations are based on the following considerations:

  • Core Competencies and Consistency with Mission: The recommendations align with Summit Distributors' core competencies in distribution and customer service, while supporting the company's mission to provide high-quality products and services to its customers.
  • External Customers and Internal Clients: The recommendations focus on improving customer service, streamlining operations, and providing employees with the tools and resources they need to succeed.
  • Competitors: The recommendations aim to position Summit Distributors for competitive advantage by improving efficiency, enhancing customer service, and exploring new market opportunities.
  • Attractiveness ' Quantitative Measures: The recommendations are expected to improve the company's profitability by reducing costs, increasing efficiency, and expanding into new markets. The implementation of activity-based costing will provide a more accurate understanding of cost allocation and identify opportunities for cost reduction.
  • Assumptions: The recommendations are based on the assumption that Summit Distributors has the resources and commitment to implement the necessary changes.

6. Conclusion

By implementing these recommendations, Summit Distributors can achieve sustainable growth and profitability. The company will be better positioned to compete in the market, improve customer satisfaction, and ensure a successful future for the business.

7. Discussion

Other alternatives not selected include:

  • Outsourcing: Summit Distributors could consider outsourcing some of its operations, such as accounting or inventory management, to reduce costs and improve efficiency. However, this option may present challenges related to quality control and data security.
  • Acquisition: Summit Distributors could explore acquiring a competitor to expand its market share and gain access to new resources. However, this option involves significant financial investment and potential integration challenges.

Key risks and assumptions associated with the recommendations include:

  • Implementation Costs: Implementing the recommended changes will require significant financial investment.
  • Employee Resistance: Employees may resist changes to existing processes and procedures.
  • Technology Adoption: Successful implementation of technology solutions requires adequate training and support.

8. Next Steps

To implement the recommendations, Summit Distributors should:

  • Phase 1 (Short-term):
    • Develop a Strategic Plan: Within 3 months, develop a comprehensive strategic plan outlining the company's goals, objectives, and action plan.
    • Implement Activity-Based Costing: Within 6 months, implement an activity-based costing system to improve cost analysis and decision making.
    • Upgrade Accounting Software: Within 6 months, upgrade accounting software and implement internal controls to improve data accuracy and efficiency.
  • Phase 2 (Mid-term):
    • Optimize Inventory Management: Within 12 months, implement a just-in-time inventory system and utilize inventory management software.
    • Invest in IT Infrastructure: Within 18 months, upgrade IT infrastructure and implement CRM software.
  • Phase 3 (Long-term):
    • Explore Growth Opportunities: Continuously evaluate potential market opportunities for expansion.
    • Monitor and Evaluate: Regularly monitor and evaluate the effectiveness of the implemented changes and make adjustments as needed.

By following these steps, Summit Distributors can transform its business and achieve sustainable growth and profitability.

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Case Description

Summit Distributors was in danger of violating loan covenants because of slow economic activity and forecasted losses and was faced with a choice. Changing the inventory valuation method from LIFO to FIFO would avoid default but would require higher future income taxes. Not changing could mean default on covenants, renegotiating loan terms at less favorable interest rates, or possible bankruptcy.

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