咨询面试系列2：a[1]tkearney案例分析(编辑修改稿)

咨询面试系列2：a[1]tkearney案例分析(编辑修改稿)内容摘要：

racing product? No studies have been done.  How has the decision to sell through mass distributor’s and discount stores affected your client’s relationship with the specialty outlets? Again, no formal analysis has been performed. Although some analysis and/or survey should be performed to answer more conclusively the last two questions, a possible story can be put together. There has been no appreciable change in either quality or price (or any other tangible factor) of your client’s racing product relative to its petition. It is not the product that is the problem, but rather its image. As your client came out with lower end, mainstream and children’s products and began to push their racing segment through mass distributors and discount outlets, their reputation was promised. Additionally, the presence of the racing products in the discount outlets has put your historic racing distributor (the specialty shops) in a precarious position. The specialty shops must now lower price to pete, thereby cutting their own profits. Instead, they are likely to push the petition’s product. Remember, your client has no direct salesforce at the retail outlets. The specialty shops essentially serve as your client’s sales force. The above analysis offers an explanation of what has affected the top side of the profitability problem. Still to be examined is the cost, or bottom side, of the profitability issue. Questions to uncover cost issues would include:  How does the client account for its costs? The client has a single manufacturing and assembly plant. They have separate lines in this facility to produce racing, mainstream and children’s products. They divide their costs into the following categories: labor, material and overhead. Overall costs have been increasing at a fairly hefty rate of 10% per year.  What is the current breakdown of costs along these categories for each product segment? Racing: Labor = 30%, Material = 40%, Overhead = 30% Mainstream: Labor = 25%, Material = 40%, Overhead = 35% Children’s: Labor = 25%, Material = 40%, Overhead = 35%  How has this mix of expenses changed over the past five years? In all segme。