Three Examples of Cash Flow

Learning Before:

1. Studying of case study and collection of data in structured manner.

Learning After:

1. Learnt about KASH.

2. There should be learning agenda which will decide what KASH you want.

3. For case study there are three parts:-

a. Pre class preparation

b. In Class

c. After Class

4. For decision making the case role should be chosen based on learning agenda, KASH, responsibility and authority of the role/stakeholder.

5. Also one should act in different class roles to lead the case study to conclusion.

6. Thinking across and Thinking through as well as Facts n Figures are essential part of case analysis process.

7. We should various use tools and techniques like Ms Excel as well as concepts like breakeven point, variable cost and fixed cost from our field books.

8. Implementation of the decision is most important part and should be done with consultation of all stakeholders.

Decision before:

Accept the offer.

Rationale for making the decision:

1. Utilisation of excess capacity for production of biscuits.

2. As company is in loss it requires fixed or assured income source also want to minimize its risk or cost of marketing and distribution.

3. Opportunity for KCPL to improve process and thus reduction in cost.

4. Improving automation can remove dependencies on local labours which is affecting their production.

Decision After:

Accept the offer.

Rationale for making the decision:

1. Acceptance of package with certain risks and advantages.

2. Utilisation of excess capacity ( plant and people ) for production of biscuits.

3. As company is in loss it requires fixed or assured income source also want to minimize its risk or cost of marketing and distribution.

4. Opportunity for KCPL to improve process and thus reduction in cost.

5. Improving automation can remove dependencies on local labours which are affecting