Develop recommendations for Mr. Sigurdsson and Tora Equity Partners on which strategic initiatives to investigate further in order to turn financial performance around.

Special Packaging A/S

Each of the groups ALPHA, BETA and CHARLIE must hand in the slides they expect to present on Wednesday (one set of slides per group). The presentation should last approximately 15 minutes and should address the following:

• Perform a Customer Profitability Analysis (CPA) of Special Packaging A/S based on the TDABC-based customer profitability model. Below is some inspiration for potentially relevant analyses:

• Net customer profit per strategic segment (absolute and in percent of total)

• Net customer profit margin (% of sales) per strategic segment

• Cost break-down per strategic segment for each of the main functions (i.e., “COGS & freight”; “supply chain”; “sales & marketing”)

• Whale curve analysis per product group (i.e., food; coffee/fastfood; consumer electronics)

• Develop recommendations for Mr. Sigurdsson and Tora Equity Partners on which strategic initiatives to investigate further in order to turn financial performance around. Your recommended initiatives should be backed by your customer profitability analysis and/or other information from the case and the curriculum.