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Harvard Case - Unity Cars: At Risk of Business Failure During COVID-19

"Unity Cars: At Risk of Business Failure During COVID-19" Harvard business case study is written by Xiping Li. It deals with the challenges in the field of Accounting. The case study is 9 page(s) long and it was first published on : Jul 11, 2023

At Fern Fort University, we recommend a comprehensive restructuring of Unity Cars' business model to adapt to the post-COVID-19 landscape. This involves a multi-pronged approach encompassing operational efficiency, financial stability, and strategic growth. The focus will be on leveraging digital technologies, optimizing cost structures, and diversifying revenue streams to ensure long-term viability and profitability.

2. Background

Unity Cars is a family-owned car dealership in the United States, facing significant challenges due to the COVID-19 pandemic. The company experienced a sharp decline in sales, leading to a substantial loss of revenue and a precarious financial position. The case study highlights the company's reliance on traditional sales methods, lack of digital presence, and limited financial reserves, making it vulnerable to external shocks. The main protagonist is the CEO, John, who is grappling with the need for immediate action to save the business.

3. Analysis of the Case Study

The case study can be analyzed through the lens of Porter's Five Forces framework:

  • Threat of New Entrants: The automotive industry is characterized by high barriers to entry due to significant capital investment and established brand loyalty. However, the emergence of online car dealerships and subscription models poses a threat to traditional players like Unity Cars.
  • Bargaining Power of Buyers: Customers have increasing bargaining power due to online platforms providing access to extensive information and price comparisons. This forces dealerships to offer competitive pricing and financing options.
  • Bargaining Power of Suppliers: The bargaining power of suppliers, including car manufacturers and parts suppliers, is moderate. Unity Cars has limited leverage due to its relatively small size and dependence on a few key suppliers.
  • Threat of Substitute Products: The rise of ride-sharing services, public transportation, and electric vehicles presents a growing threat of substitutes to traditional car ownership.
  • Competitive Rivalry: The automotive industry is highly competitive, with established players like dealerships, online retailers, and used car sellers vying for market share.

Financial Analysis:

  • Financial Statements: Unity Cars' financial statements reveal a decline in sales and profitability, leading to a negative cash flow and depletion of reserves. The company's balance sheet shows a high level of debt and limited liquid assets, while the income statement reflects declining revenue and increasing expenses.
  • Cost Analysis: The case study highlights the need for cost accounting to identify areas for cost reduction and improve efficiency. Activity-based costing can be implemented to allocate costs more accurately and identify inefficiencies in various operations.
  • Financial Performance Measurement: Key performance indicators like sales growth, gross profit margin, and return on assets need to be closely monitored to assess the effectiveness of implemented strategies.

4. Recommendations

  1. Digital Transformation:

    • Develop a robust online presence: Implement a user-friendly website with online car inventory, financing options, and customer reviews.
    • Embrace digital marketing: Utilize social media platforms, search engine optimization (SEO), and targeted advertising to reach potential customers online.
    • Offer virtual tours and online appointments: Allow customers to explore vehicles remotely and schedule virtual consultations.
    • Develop a mobile app: Provide customers with convenient access to car information, scheduling, and communication.
  2. Operational Efficiency:

    • Optimize inventory management: Implement a data-driven approach to inventory planning, ensuring an optimal mix of vehicles to meet customer demand.
    • Streamline sales processes: Simplify the car buying experience by digitizing paperwork, automating tasks, and offering flexible financing options.
    • Implement cost-cutting measures: Analyze expenses through cost accounting and identify areas for reduction, such as renegotiating supplier contracts and optimizing staffing levels.
    • Leverage technology for customer service: Implement online chatbots and automated email responses to enhance customer support.
  3. Financial Stability:

    • Secure additional financing: Explore options for loans, lines of credit, or equity investment to strengthen the company's financial position.
    • Optimize cash flow: Improve cash flow management by streamlining accounts receivable, negotiating payment terms with suppliers, and minimizing unnecessary expenses.
    • Develop a strategic budgeting process: Implement a comprehensive budgeting system to forecast revenue and expenses, track performance, and identify areas for improvement.
    • Consider alternative revenue streams: Explore opportunities to diversify revenue, such as offering vehicle maintenance services, car rentals, or partnerships with other businesses.
  4. Strategic Growth:

    • Expand into new markets: Explore opportunities to expand into underserved markets or regions with higher demand for vehicles.
    • Develop strategic partnerships: Collaborate with other businesses, such as insurance companies or financial institutions, to offer bundled services and attract new customers.
    • Explore new business models: Consider adopting subscription-based models or offering vehicle leasing options to cater to evolving customer preferences.
    • Invest in innovation: Explore new technologies and services that can enhance the customer experience, such as autonomous driving or connected car features.

5. Basis of Recommendations

The recommendations are based on the following considerations:

  • Core competencies and consistency with mission: The recommendations focus on leveraging Unity Cars' existing strengths in customer service and vehicle knowledge while adapting to the changing market landscape.
  • External customers and internal clients: The recommendations prioritize customer satisfaction by offering a convenient and personalized car buying experience. They also aim to improve employee morale and engagement by providing a more efficient and rewarding work environment.
  • Competitors: The recommendations address the competitive landscape by embracing digital technologies, improving operational efficiency, and diversifying revenue streams to stay ahead of the competition.
  • Attractiveness ' quantitative measures if applicable: The recommendations are expected to improve Unity Cars' financial performance by increasing sales, reducing costs, and improving cash flow. The impact can be measured through financial statement analysis, ratio analysis, and variance analysis.
  • Assumptions: The recommendations assume that Unity Cars has the resources and commitment to implement the necessary changes. They also assume that the market for used cars will continue to grow in the long term.

6. Conclusion

Unity Cars faces significant challenges, but with a proactive and strategic approach, it can overcome these obstacles and emerge as a stronger and more resilient business. By embracing digital technologies, optimizing operations, and diversifying revenue streams, the company can adapt to the evolving automotive landscape and secure a successful future.

7. Discussion

Alternative options not selected include:

  • Liquidation: Selling the business and its assets would provide immediate cash flow but result in job losses and a loss of brand equity.
  • Status quo: Continuing with the current business model would lead to further decline and eventual failure.

Risks and key assumptions:

  • Implementation challenges: Successfully implementing the recommendations requires significant investment, commitment, and effective change management.
  • Market volatility: The automotive market is subject to fluctuations in demand, economic conditions, and technological advancements.
  • Competition: The competitive landscape is constantly evolving, and new players may emerge, posing a challenge to Unity Cars' market share.

8. Next Steps

  • Develop a detailed implementation plan: Outline specific actions, timelines, and resource allocation for each recommendation.
  • Secure funding: Explore financing options and secure the necessary resources to implement the plan.
  • Build a strong team: Assemble a team of experienced professionals with expertise in digital marketing, operations management, and finance.
  • Communicate effectively: Communicate the changes to employees, customers, and stakeholders to ensure transparency and buy-in.
  • Monitor progress and adapt: Regularly track progress against key performance indicators and adjust the plan as needed.

By taking these steps, Unity Cars can navigate the challenges of the post-COVID-19 era and position itself for long-term success.

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Case Description

In June 2020, the owner and director of UnityCars Pvt. Limited (UnityCars), a car rental company in Melbourne, Australia, was reviewing his fleet of vehicles and the company's operation over the previous few months. The COVID-19 pandemic and related lockdowns had a negative and severe impact on UnityCars' revenues. The company had expanded rapidly in previous years, becoming highly leveraged, which made it more vulnerable to negative shocks. A sharp reduction in revenues, high expenditures, and the combination of these with the uncertainty of the macro environment had posed a serious threat to the survival of UnityCars. The owner wanted to forecast the company's operating cash flow and decide whether he should borrow or reorganize the fleet to meet his liquidity needs.

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