Genuine Case Study Examples

United states v. american tobacco case study examples

The United States argued that the organization resulted in an unlawful restraint of the tobacco business, similar to the one found in the oil business under the Standard Oil decision that had just been decided. The Court appears to change the product definition from cigarettes to the wide variety of tobacco products and associated products β†’

One meridian plaza highrise fire of 1991 case study

The absence of which in the upper floors above the 22nd floor contributed to the rapid spread. The absence of penetrations in the building proved that poor construction led to the immediate horizontal and vertical spread of fire. Fire Attack On the day of the fire, the smoke detector on the unoccupied 22nd floor β†’

Chemtech inc case case study

The problems aforementioned have hindered the ability of the company to market its goods because of insufficient stock to serve its customers. 2. First, the company should spend a great deal of its time in identifying strategies and tactics that can enable it to operate profitably in the market.

Sample case study on the body shop

The Company Overview The Body Shop is a successful chain of cosmetics shops, based in the United Kingdom, and founded in 1976. By shopping at the Body Shop, the consumer is saving the environment. - Second, the Body Shop used natural ingredients, such as coconuts.

Good five dysfunctions of a team a novel case study example

The dissonance in the team affected the productivity of the team resulting to low sales in the Decision Tech. The executive members are not passionate about their job. At this stage of norming in the team, the team had completely accepted the role of the chief executive in the company.

Free case study about cases

In the United States, where the company owns about two thirds of the outlets, the market is well known for the company's executives, so they can easily operate the business. And that is why, in my opinion, it is easier to pass on the rights to own and operate the business to people, who know β†’

Good case study on starbucks structure

In this regard, its summary and mission are well clear. It will be expected that the cleaner employees will work within the following parameters; they will be expected to work in a manner that upholds to honesty and commitment to their work. Due to the demands of the job, the β†’

Example of case study on will amazon still be a great company 10 years from now

With a history of consistent growth and management of business, Amazon has changed strategy from one time to another in order to curb its customers and maintain business at its climax in season and out of season. It is one of the companies that have continued to strike people's attentions and other businesses as it β†’

Good case study about marketing

The company started their strategy by first changing the leadership in the form of the new CEO. The aim was the completely reinvent the image of the company.

Example of case study on texaco inc vs. hasbrouck

The level of preference of products by the public is the basic criteria of establishing the competitive status of a product or a firm in the market. It is this market power that made Texaco to execute some of the anticompetitive pricing decisions that it was accused of executing.

Toyota’s culture and the “sticky pedal” case study examples

The organization of a company that operates on secrecy might be due to the maintenance of respect for the senior officials in the company. The constant revelation of plans and failures might have deleterious effects on the relationships of the various leadership calibers in the company resulting to decreased production.

Strategic shift for xenia case study example

These measurers involved a shift in the core competencies of the company to supply management, assembly, product innovation and marketing. Major Problem In the current situation, the major problem is that Xenia is facing a competitive threat from rivals. The inclusion of this position is a major positive turn in the management of the β†’

Ethics and corporate responsibility in the workplace and the world case study example

The compensation policy of the company is unfair; on one hand company is paying lucrative packages to its senior executives and on other hand company is paying very low salaries to the workers. The company is also involve in racial discrimination because it is not treating Colberia's workers in same manner as it treats American β†’

Free experience case study sample

The case of Chuck MacKinnon to some extend reflects on this issue and the purpose of this document is to analyze the case study in the context of leadership and management issues. The Case Study on Chuck s Dilemma question the essence of the leadership style this individual adapted in his role as the Managing β†’

Free case study on twitter

However, as much as twitter has changed our ways of communication and is the preferred mode of socialization among many, there are several negative characteristics within it that needs to be addressed by the owners to make it better and secure site than it is today. The Problem The β†’

Example of case study on motivation case study

In the present situation, the focus of cutters is to maximize the number of pieces cut per hour as their wages are linked to that and hence, they are not concerned about the wastage of the fabric. The present situation has to be changed and new concept has to be introduced which would motivate the β†’

Case study on the principles of tqm in toyota

Also in the education system it offers opportunities to various levels so that all employees develop technical expertise of their job requirement and contribute the company in Toyota Way for success with pride and confidence. Explain what is Toyota Education System and discuss how it supports the success of TQM implementation. Toyota Education System and β†’

Case study on management people competitive advantage

Since HR department plays a very key role in ensuring an organization's competitive advantage, it is important that the department be aligned strategically with the goals and objectives of the organization. This paper focuses on the PSS World Medical which is among the top organizations in distributing medical equipments and β†’

Example of customer-based production case study

The idea of lean management was coined by the Toyota Company that focused on revising its waste accumulation in the production process with intent to strategize itself as the greatest automotive company in Japan and across the globe. The Lean management system concentrates on preventing waste such as labor raw materials and the extra time β†’

Good example of case study on mcdonalds organizational chart analysis

Lower organizational level, however, divides management responsibility by geographical region, creating four areas of delegation. With the above observations in mind it is possible to conclude that McDonald s Organizational Chart is a mix of functional and divisional chart types that reflects reasonably small amount of managers and larger organizational functions β†’

Management case study examples

He felt something had to be done about her compensation. The Key Issues The case has a number of issues but the most impacting issue is the Value over Time of the firm. This would be going very straight forward and telling her about the oversight in her salary for the past few years β†’

Free case study on effects of economic distance

However, the research also shows that the poor countries like trading with the rich countries in order to benefit from the materials available in the rich countries which a poor country may not be able to produce. Therefore it is prudent to note that the economic level of a given β†’

Organizational behavior: ursula burns and xerox case study examples

This writing demonstrates the importance of individual differences, values and diversity in the workplace relying on Xerox's experience; analyzes company's attitude to workplace diversity that has been modified over the years; reveals reasons why Xerox should stimulate diversification of their workforce; illustrates how Xerox shows it appreciates workforce diversity; examines the reasons why Xerox defies β†’

Free case study on getting in on the ground floor

The paper also informs about advantages associated with family owned business and other various aspects associated with the business. " Getting in on the ground floor" case study clearly demonstrates that how an individual's capabilities can tap business opportunities existing in the market place. Individual should have excellent knowledge and experience β†’

Good case study on leadership decisions

As an old company, it has experienced a decline in sales and profits due to changes in technology, movement of most of the clothing industry to Pakistan, China, and India. With a vast number of investors investing in the cloth industry, it will be hard to maintain the customers and increase its market.

Free case study on what functions of customer relationship management systems are illustrated in this

As in the case of Chase Card Services a perfect demonstration of customer relationship management was seen. However, after the successful implementation of performance and talent management system by Enkata Technologies, Chase was able to save the call cost by 3% in the first year. Customer relationship management systems in Chase, implemented by Enkata, tracked β†’

Free case study on weighted average cost of capital of target corporation (tgt)

Hence, we may assume that risk of Target's default is rather low, and p will be lower than the midlle of the range 0.02 0.1. Let's assume that risk premium for Target is 0.03. Thus, Ke= 0.

Case study on cultural and managerial issues facing michelin in china

The problems began when the business had to establish its team in the new territory and had to take into account the differences in cultures and the management strategies applied in the different countries. This was a part of the new management strategy to be applied in the new joint venture.

Medicine case study sample

It presents the origin of the problem, the personnel that were involved and the events that led to the problems presented. The problem comes to the attention of the board and Buchanan, the chair of the department advices Gargon to device ways to terminate the contract between the hospital and Good View LLB.

Electronics unlimited toronto case study

They also met the staff of the company and ironed out issues that delay the well function of the company. They come up with resolutions on the way forward for the company. The company is new ideas are easily accepted, and it is termed as a dynamic company due to the flexibility of the management β†’

Cost management case study example

Research on Olympus showed that the company reduced most of the product's cost during the manufacturing phase. An assumption is held that 80 to 95 percent of a product's cost is determined in the design phase. There are different ways to integrate the cost management techniques.

Case study on marketing in lego

The intent of this thesis is to analyze various factors that play key roles in marketing. The company has set a target of becoming a world class brand, thus causing it to manufacture a diversified range of products such as video games, clothes, and watches and recently Lego has tried β†’

Free case study on town of castle rock v. gonzales

It was the defendants' contention that such a claim did not exist in law and as such was bad in law. Issues Was enforcing of a restraining order mandatory on the part of the town and the police? Gonzalez entitled to monetary compensation from the town and the police? Decision of Court No, β†’

Good case study about starbucks in 2012: evolving into a dynamic global organization

There are various coffee shops in the cities where Starbucks is located and the company has to constantly come with new strategies to overcome these rivals. Two major threats that face Starbucks are the increasing number of competitors as wealth as public health consciousness about Starbucks products. Starbucks is a company that has managed to β†’

Toyota motors swot analysis case study examples

The Toyota Prius was widely welcome by the whole world and Toyota was widely commended for this product. The company also revels in her strong global brand image which is based on the quality of her products, customized ranges and the production of green cars. Hence, the continued efforts at improving the quality of her β†’

Case study on the battle to be top dog petsmart vs. petco

In addition to this, PetSmart being among the pioneers in this industry and having produced quality products, it enjoys customer loyalty and thus possesses some element of monopoly power. Petco is an American company in the same industry as PetSmart. Quality of service is the strategy that PetSmart has adapted, β†’

Good how to evaluate mergers and acquisitions: microsoft acquisition of nokia devices case study example

1-Strategic rationale: what are the primary reasons for the acquisition? In September 2013, Microsoft acquired Nokia at a cost of $7 billion in a bid to strengthen its position as one of the leading players in the mobile universe. Before the partnership with Nokia, Microsoft was virtually irrelevant in the mobile market β†’

Case study of lincoln electric company

Integrative Case: The Lincoln Electric Company Abstract " We are a global manufacturer and the market leader of the highest quality welding, cutting and joining products. 30 Identify the stakeholders of the company you chose (Lincoln Electric or Southwest Airlines) and discuss the β†’

An explosive problem at gigantic motors case study examples

List and number of all stakeholders involved in the case. List of principal stakeholders (here you should use a bulleted list). - National Highway Traffic Safety Administration - Legislative branch of the government - Other state and federal government agencies - Other concerned stakeholders - Gigantic Motors Corporation - GMC's Rugged Trucks Company β†’

Free case study about system feasibility study

Additionally, feasibility analysis helps to identify the resources required for the implementation of the project. In our case, the project will be the installation of fire detection equipment.

Case study on finance

The report also contains recommendations to the management to achieve the targeted sales and to counter issues related to the cash flows. The current picture of the company's financial does not show healthy performance in terms of its cash flows. The average collection period of the account receivables has increased β†’

What threats does hd face? case study example

Harley-Davidson is one of the oldest brands among the leading manufacturer of motorcycle in the United States with a market share of over 50%. In fact, its success is highly attributed to its brand loyalty, but at the same time Harley-Davidson faces a lot of threats in the struggle to maintain its dominance in β†’

Good problems encountered by the company case study example

This was enabled by the Oracles multiple adjustments to their technology code. Searching a reliable partner The company had the challenge of finding a company that could provide the required solution to the task. Therefore, it is the responsibility of the operations manager to find modalities of reducing cost and time of implementing a β†’

Free case study about strategies which could or should have been used by gms managers for the nummi

Lastly, they should have empowered them to act and given them a voice, to be heard and obeyed by other employees available on the premises. How the Proposed Strategies Would Have Changed Future of GM Empathy: Using a supportive tone while dealing with the NUMMI commandos would have turned β†’

Case study on severstal

- value chain of the industry In the steel industry, there are a number of stages that exist between the producers and the final customers. This creates a series through which the value of the steel is maximized. - macro environmental factor In the steel industry, there are a number of stages that exist β†’

Free filter case study sample

The decision facing filter, therefore, is whether to invest resources in capacity development for the field they are relatively in-adept at, or improve their market standing in the media and entertainment fields. Literature review According to the case study, The Filter has the task of demonstrating that its algorithms produce the results they portend β†’

Example of case study on coke and pepsi in india: issues, ethics, and crisis management

Evaluate the corporate social responsibility of Coke and Pepsi in India These multinational corporations are obliged to observe certain social aspects of the communities in which they operate. Indians have spiritual attachments to water and this should be observed by these MNCs. The companies also have a responsibility of β†’

Free case study on explanation

This is also an indication that the marginal revenue is constant, implying that an extra sell of one unit of product result to one unit increase in total revenue. Total cost The straight line of the total cost curve indicates that as the volume of sale increases, the cost of production increases at a β†’

Emergency and disaster preparedness case study example

The precedent of a nation declares the drought disaster as a national issue and urges other nation to offer some help. Additionally, politics has the upper hand allocation of national resources to manage drought. In fact, the declaration raises the effectiveness of governments, volunteer organization and NGOs in approaching disaster. Companies have always proven to β†’

Free case study on cost system and profit percentage

To obtain the profit percentage for each of these products, profit will be divided by total costs and the answer will be multiplied by 100. For computers, the profit margin will be / 347 * 100 = 25.55%. Answer 2 Answer 3 The cost system that I would recommend is the full β†’

The concept development corporation case study

1 in order to ascertain the major differences between the evaluations of tangible goods and services, reasons why these differences existed, and the consequences in relation to the evaluation techniques and methods. The major differences that exist between the evaluation of tangible goods and services are discussed henceforth. However, in product launches, the β†’

Sample case study on action plan

In order to achieve efficiency, more specialized people in marketing, and sales are to be hired to meet the requirements and changing dynamics of the growing business. Span of Control: Span of control should be established in the organization. There should also be sequential increase in the number of employees to make the business more β†’

Case study on transport logistic

Introduction Logistic is the process of planning , organization, and the management and to get details the control and the execution of the transport operation. In The P&G company this Implies the transport of manufactured product to the market and the raw material to the industry.

Oprah winfrey: a brand unto herself case study examples

Meaning that the Winfrey brand has been immensely profitable, making Oprah the richest of America's four hundred wealthiest self-made women. Oprah has continued to promote her brand and characters of personal growth in her monthly product which is among her products. Another communication way that Oprah uses is her magazine because it is also a β†’

Case study on the atchison corporation

With the steady growth of the company, a couple of changes were seen as the company's name changed from Atchison Brothers to The Atchison Corporation. This will help in the coexistence of the entire Atchison company both socially and economically. People: It is considerate to involve the community and people in association with Atchison β†’

Planning 3 case study

She can also engage her employees in discussions and brainstorming sessions to determine the potential opportunities. Amanda needs to establish planning premises top take care of threats to growth of her business. During the meetings she ought to execute her organizational mandate through a clear process.Identify the activities of the week.Group the activities into Accounting β†’

The coca- cola company struggles with ethical crises case study

It was observed in these incidences that the Coca Cola Company took long to respond and give a formal explanation, this lead to lose of customer confidence which harmed their reputation and consequently their profitability. In the late 1990's and early 2000's the company was accused of engaging in unethical practices that inflated their earnings. β†’

Free case study on firstnamelastname

Furthermore, there should be some consolidation from the supplier side to take advantage of economies of scale and reduce administrative cost. Explanation: Part 1: The Diagram on the left shows the supply chain scenario between Asian suppliers of CSL and the subsidiaries. Part 2: Based on the information provided in appendix , the value β†’

Example of case study on study naval operating base

In this case the Naval Base should emphasize that in the market the monopoly is both on the supply and demand side, thus if the base will not buy equipment from Trustworthy, there will be little market left for the company. 2. Firstly, it is possible to request a justifications for the particular level of β†’

Free case study on h&m choosing between global and regional free trade

The reason that makes it apply this model is for it to enjoy the large market share in the region. The firm is located at the central of Stockholm. It should ensure that revolution of the firms is in the process.

Case study on bobs meltdown

Jay's concrete action is to bring in Annette and has given her the reins on shaking up the corporation, hopefully resulting in the discovery of a new business model for the company. - Bob Dunn is the senior vice president of Concord Machines. This is not a new concept but it is certainly new to people β†’

Audit enhancement bill 2012 case study examples

These measures recommended in the Bill include the extension of the frequency of rotating auditors by two years from the current duration of five years, the introduction of transparency reports to auditors with a large client base, and changes in the roles of the Financial Reporting Council by β†’

Accounting for decision making case study sample

However, the keen interest of the management is to determine whether the required profit of $ 4million will be attained. This exceeds the targeted profit by $ 4 million. This analysis may be useful with a company with wide range of products if only each product is considered independently.

Motivation & work behavior case study sample

Roberts Company - Discuss the case in terms of the attitudes and beliefs of the managers and workers. This is also exemplified by the management's reaction to the protests by the workers. - Using theories of needs, discuss the differing needs of the male and female workers, the foremen, Mr.

Benefits and compensations case study

His behaviour was consistent with model by Louis et al., where the new employee is actively seeking new information and trying to make sense of it , as Cardullo put Turner in position, where he had to take responsibility already in the first month of his employment, taking over rather than supporting the decision-making β†’

The honda corporate strategy case study

This essay explores the theoretical and methodological issues in drawing general lessons from case studies of success, with particular reference to Honda's successful penetration of the US market in the 1960s. This essay offers a critical theory and post - modernist approach. Critical theory questions the central features of such recipes for success, the historical β†’

Case study on options for going into business

In considering the advantage as to the product formula and business manuals, one takes into consideration that the products are no longer new in the market and enjoys the brand image enabled by the franchisor's establishment. In the use of franchises the franchisee merely adopts an already developed product and is saved the development and β†’

Ethical issues in accounting paper case study examples

LDDS is actually intended to be a profit-making scheme which creates a win-win situation for both Asia telecom and its clients everyone is basically supposed to make money. The particular area where Asia telecom is having problems with is the slowness of the arrival of the payment of their LDDS clients for their LDD service. β†’

Skywest porters 5 competitive forces and financial analysis case study

This will obviously affect the performance of the company in the sense that it profitability and number of customers will drop. The improvement of the company to the 10th place down from 20 is a clear indication that if offered better travel services as better substitutes compared to the other players in the market. Buyer β†’

Abercrombie & fitch financial statements analysis case study example

Thus, it is crucial for the management and marketing planners to address the expenses issue to enhance performance. Finally, the business' net income as shown on the statement and the following chart was higher in 2012 than in 2013. That involves identification of the business efficiency in generating sales, managing expenses, utilizing assets and the β†’

Good example of case study on the problem statement

Coca-Cola faces a strategic issue in customizing its products to the needs of the local people in China. Element analysis Economic and policy issues and trends in China The government of China encourages FDI. Coca-Cola faces a strategic issue in customizing its products to the needs of the local people in China.

Corporate governance case study examples

During her campaign for the Democratic ticket for the presidency in 2008 elections, her post at Wal-Mart was rarely discussed. If she ever mentioned her board membership, she would have tainted her campaign for the White house.Ms.

Example of organization behavior case study

Because Block and Sharp are emotionally involved in the affairs of the business, Steel operating as a CEO is in effect a conflict of interest for them. In the process of the transition in power Block and Sharp are attempting to hamper Steel's efforts.

Case study on statement of cash flows case 4

The problems that arises when the direct method is used in the preparation of cash flow statements is that many companies do not store the information that is needed for preparing statements of cash flow in a form that is required by the use of the direct method. Unlike the β†’

Youre name case study examples

This case deals with Coca Cola's marketing plans for its new product in the market, ' Coca Cola Protein'. One of the biggest reasons for the introduction of ' Coke- Protein' is the recent sales figures in the U. With the introduction of Coca Coal Protein, the company plans to tap this segment and introduce β†’

Do it yourself outsourcing case study samples

The current paper is to assess whether outsourcing procurement can help this particular company and what the results of outsourcing will be. Business Process Outsourcing Considerations The following business processes in procurement area will be analyzed aiming to identify which elements of the process should be left in-house and which of the elements should β†’

Free case study on public relations

Exxon Valdez Crises and the BP Crises The BP Oil Spill of 2010 and the Exxon Valdez Oil Spill in 1989 are among the major oil spills in history. Many similarities can be drawn from the two crises, with BP having the better chance of learning from the events that followed the Exxon β†’

Example of mergers and acquisitions case study

This contributes to rapid growth and economic stability of the companies that would have been complex to attain as individuals. The companies The two companies involved are the Unipol that is an Italian insurer and the Fondiaria-SAI FOSA.MI. There is the readiness of Unipol to sell its assets to for the safety and revival β†’

Free case study on choices for the apple iphone

This also makes it easier for the competitors to challenge the progress of Iphone in the market. Companies offering cellular phone services have come up and offer high level of competition to apple's Iphone. It has banked on the principle of differentiation and coming up with mobile phone models that meet the needs of customers β†’

Good case study about coach inc. case analysis

In the USA, Coach consistently has been the best-selling brand in the ladies hand bag segment and the leather accessories, beating world famous brands like Louis Vuitton, Gucci, Prada, and Michael Kors. Success Factors The main success factors of Coach include the following: - Tiered Pricing Strategy: Most of the Coach products are placed at β†’

Sample case study on the power interest gird of stakeholders of malaysia airlines is shown below.

The lack of stability and the competition in the businesses are forcing several functions and business operations to enhance the operational excellence, and to consider the reduction of the cost. Now, the efficiency and the smooth functioning of the operations in Malaysia Airlines is dependent on the new strategy and new leader because of the β†’

Stock valuation of northwest saving bank case study example

The high P/E ratio of NWBI shows that it is a growth stock. - Price to Book Value P/B ratio compares the price that investors are paying for the share with book value of the company. 268 So, based on the constant growth model, the value of the stock is worth $15.

Accounting abc company case study examples

The aim of this assignment is to help the CEO on various aspects and plans which will be helpful in the expansion of the company. The new product will help in growth of revenue and generate more profits.

Good telepresence case study example

First, it has the capability to increasing employee productivity and collaboration because it reduces the need for employees to travel to places where they need to attend meetings. With TelePresence monitoring progresses of work is very easy because aside from being able to talk to the employee in charge regarding the project, one can also β†’

Good example of case study on mergers and acquisitions

On the other hand, acquisition refers to the buying of an asset, for example, a division, a plant or even a whole company, with the form of payment being cash, the securities of the buyer, or other assets that are of value to the seller. The overall purpose of sealing β†’

Free swot analysis of indian automotive industry case study sample

A number of reforms instituted in the last decade of the twentieth century changed the economic situation in India and proved to be beneficial to many sectors, especially the automobile industry. Part 2 In the process of reforms by Indian government, automotive industry is one among many other sectors that received focus and special β†’

Starbucks’ increase in labor hours – starbucks case study analysis

Exhibit 1 illustrates this relationship, showing that greater customer satisfaction translates to higher sales potential. Day's proposal also builds on the assumption that customers interviewed in the research know what constitutes quality customer service, which implies that the research findings are reliable enough to aid in strategic decision making. Another assumption is that employee satisfaction β†’

Key strategic challenges facing apple computer case study

The major strategic challenge facing the Apple computer Inc.is its strategic competitiveness with respect to the company brand image. Also, a growth in terms of size, an increase in number of branches, and the number of employees indicates that the company is successful in its operations.

Individual case analysis: ” ikeas global sourcing challenge: indian rugs case study examples

In response to accusations of IKEA's making profit of child labour exploitation the representative of the company, engaged in the airing of the program, should state that the company does not see refusing from sourcing carpets from India as the way to combat chid labour, while it sticks to acknowledging existence and importance of the β†’

Example of facts case study

The Second Circuit reasoned that the original statutory intent behind Section 10 and Rule lOb-5 was that the application of these anti-fraud provisions should be broad in scope. Instead, the court observed that Section 10 is both a civil and criminal piece of legislation.

Free case study on mcdonalds strategy analysis

The core of its competitive strategy in this case is similar product portfolio at lower price and high quality. Starbucks Coffee Company Starbucks is the leading company in the industry that pursues its growth strategy through organic market acquisitions and franchising. As such, the company incorporated fresh tea and juices into the menu in β†’

Example of case study on online threats

0 stretches to the edges; it goes to the extension of the center and with the long tails. The Growth of Google Technologies and applications.

The american fur company case study examples

The case outlines the rise of Astor from a paid worker to a millionaire in the fur trade and the tactics that he employed in ensuring that he downplayed the efforts of other fur trading companies. Recommended Course of Action Since Astor had ensured that the other fur trading companies' efforts in the trade, β†’

Case study on marketing

Forecasting of demands in Roger's had proven to be a problem because of the seasonality in the sales and a one month forecast in sales enabled Roger's to tackle the ups and downs in the patterns of sales by means of healthy inventories. Competitor analysis The competitors in the chocolate industry in Canada comprised β†’

Rick wyats strategy case study examples

This implies an awareness campaign, in order to determine the people from Ralston Valley to react to firefighters' needs: find more volunteers to join the team and find financial resources, from the population of the city, to support the RVVFD in promoting its volunteers to staff members, with salaries. As there β†’

Social cultural case study example

Though Unilever continued to have a wide geographical coverage as time went on, the formation of the European Economic Community presented it with a new challenge and the company had to, therefore, reconsider its food business. Thus, the compass strategy will give the company direction as to where the company will prioritize such as sales β†’