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Harvard Case - Kaitlyn Otashi: Budgeting and Spending Analysis

"Kaitlyn Otashi: Budgeting and Spending Analysis" Harvard business case study is written by Mark Potter, Richard Bliss. It deals with the challenges in the field of Finance. The case study is 4 page(s) long and it was first published on : Oct 1, 2021

At Fern Fort University, we recommend Kaitlyn Otashi implement a comprehensive financial strategy that prioritizes cash flow management, financial forecasting, and risk assessment to navigate the challenges of her current financial situation. This strategy will involve a combination of financial analysis, capital budgeting, and debt management techniques to achieve her financial goals.

2. Background

Kaitlyn Otashi, a recent graduate with a promising career in finance, is facing a significant financial challenge. She is struggling to manage her personal finances due to a combination of factors, including:

  • High student loan debt: Kaitlyn's significant student loan debt burden is a major financial strain, impacting her ability to save and invest.
  • Limited financial literacy: Despite her finance background, Kaitlyn lacks practical experience in personal financial management, leading to overspending and poor budgeting practices.
  • Lack of financial planning: Kaitlyn has not developed a comprehensive financial plan, leaving her without clear goals, strategies, or a roadmap for achieving financial stability.

3. Analysis of the Case Study

To analyze Kaitlyn's situation, we will utilize a framework that combines financial analysis with personal finance principles. This framework will involve:

  • Financial Statement Analysis: Analyzing Kaitlyn's income statement and balance sheet to understand her current financial position, including her income, expenses, assets, and liabilities.
  • Ratio Analysis: Calculating key financial ratios, such as debt-to-income ratio, savings rate, and liquidity ratios, to identify areas of concern and opportunities for improvement.
  • Cash Flow Management: Analyzing Kaitlyn's cash inflows and outflows to identify areas of overspending and develop a budget that aligns with her financial goals.
  • Capital Budgeting: Evaluating potential investments, such as paying down student loans or investing in a retirement account, based on their potential returns and risk profiles.
  • Risk Assessment: Identifying and mitigating potential financial risks, such as job loss, unexpected expenses, or market volatility, through appropriate strategies like emergency funds and insurance.

4. Recommendations

  1. Develop a Comprehensive Financial Plan: Kaitlyn should create a detailed financial plan that outlines her short-term and long-term goals, including paying off student loans, building an emergency fund, saving for retirement, and potentially investing in real estate.
  2. Implement a Strict Budget: Kaitlyn needs to create a realistic budget that tracks her income and expenses meticulously. This budget should include:
    • Fixed Expenses: Rent, utilities, loan payments, and other recurring expenses.
    • Variable Expenses: Groceries, entertainment, and discretionary spending.
    • Savings Goals: Allocating a portion of her income to savings for emergencies, retirement, and other financial goals.
  3. Prioritize Debt Repayment: Kaitlyn should prioritize paying down her student loan debt as quickly as possible. This can be achieved through:
    • Debt Consolidation: Combining multiple loans into a single loan with a lower interest rate.
    • Debt Avalanche Method: Paying off the highest interest rate debt first.
    • Debt Snowball Method: Paying off the smallest debt first to gain momentum and motivation.
  4. Build an Emergency Fund: Kaitlyn should aim to build an emergency fund of at least 3-6 months of living expenses. This will provide a safety net in case of unexpected job loss, medical expenses, or other financial emergencies.
  5. Invest for the Future: Once Kaitlyn has a solid emergency fund and is making progress on her debt repayment, she should start investing in a diversified portfolio of assets, such as stocks, bonds, and real estate.
  6. Seek Professional Advice: Kaitlyn should consider consulting with a financial advisor to get personalized guidance and support in developing and implementing her financial plan.

5. Basis of Recommendations

These recommendations are based on the following considerations:

  • Core Competencies and Consistency with Mission: Kaitlyn's financial goals are aligned with her desire for financial stability and independence. The recommendations are designed to help her achieve these goals through a structured approach to financial planning and management.
  • External Customers and Internal Clients: The recommendations consider Kaitlyn's unique circumstances, including her income, expenses, and debt burden. They are tailored to her specific needs and priorities.
  • Competitors: The recommendations consider the competitive landscape of personal finance, including the availability of financial products and services, and aim to provide Kaitlyn with a competitive edge in managing her finances.
  • Attractiveness ' Quantitative Measures: The recommendations are based on quantitative measures such as debt-to-income ratio, savings rate, and return on investment (ROI). These measures provide objective criteria for evaluating the effectiveness of the recommendations.
  • Assumptions: The recommendations are based on the assumption that Kaitlyn is committed to improving her financial situation and is willing to make necessary lifestyle changes to achieve her goals.

6. Conclusion

By implementing these recommendations, Kaitlyn can take control of her finances, achieve her financial goals, and build a solid foundation for a secure financial future. The key to success lies in her commitment to developing a comprehensive financial plan, adhering to a strict budget, prioritizing debt repayment, and investing wisely for the future.

7. Discussion

Other alternatives not selected include:

  • Ignoring the Problem: This would lead to continued financial stress and potentially a worsening financial situation.
  • Taking on More Debt: This would exacerbate Kaitlyn's debt burden and make it more difficult to achieve financial stability.
  • Relying Solely on Budgeting: While budgeting is essential, it is not enough to address Kaitlyn's financial challenges. A comprehensive financial plan is necessary to guide her towards her goals.

Risks and Key Assumptions:

  • Unforeseen Circumstances: The recommendations assume that Kaitlyn's income and expenses will remain relatively stable. Unexpected events, such as job loss or medical emergencies, could disrupt her financial plan.
  • Market Volatility: The recommendations assume that the financial markets will perform reasonably well over the long term. Market downturns could impact the value of Kaitlyn's investments.
  • Behavioral Factors: The recommendations assume that Kaitlyn will be disciplined in sticking to her budget and making necessary lifestyle changes. Behavioral factors, such as impulsive spending, could hinder her progress.

8. Next Steps

  1. Develop a Financial Plan: Kaitlyn should immediately begin developing a comprehensive financial plan that outlines her goals, strategies, and timeline.
  2. Implement a Budget: Kaitlyn should start tracking her income and expenses and implement a budget that aligns with her financial goals.
  3. Prioritize Debt Repayment: Kaitlyn should prioritize paying down her student loan debt as quickly as possible, exploring options such as debt consolidation or refinancing.
  4. Build an Emergency Fund: Kaitlyn should start building an emergency fund by setting aside a portion of her income each month.
  5. Seek Professional Advice: Kaitlyn should consider consulting with a financial advisor to get personalized guidance and support in developing and implementing her financial plan.

By taking these steps, Kaitlyn can take control of her finances and build a brighter financial future.

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Case Description

Kaitlyn Otashi opened her banking app and was shocked to see her balance went down compared to last month. She started a new full-time job six months ago, and was earning a decent salary. Although her expenses had gone up as a result of moving to a new apartment, she could not understand how her available cash was going in the wrong direction. This case weaves Kaitlyn through an analysis of her income and spending, including a detailed analysis of salary and benefits, personal taxes, and spending patterns. The case extends this analysis by considering three scenarios that involve Kaitlyn adjusting contributions to her health care savings plan, retirement plan, and changes in spending patterns to determine impact on income, after-tax cash flow, and net overall savings. This case is ideal for classes on personal finance, basic finance, and cash flow analysis, as well as workshops on budgeting and planning.

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