Consumer goods companies have spent the past few years trimming their product catalogs. The logic is easy to follow. Fewer SKUs means simpler production runs, cleaner shelves, fewer forecasts to miss, and less working capital tied up in slow movers. Research from Bain & Company complicates that picture in a way worth sitting with. Bain’s […]
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Tag Archives: managerial accounting;
How does Sportsman’s Warehouse decide which fishing SKUs to drop?
July 27, 2026 
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Sportsman’s Warehouse (NASDAQ: SPWH) is making some hard decisions about which products belong on its shelves. On the company’s March 2026 earnings call, President and CEO Paul Stone told analysts that the outdoor gear chain had cut about 40% of the SKUs in its fishing category and removed roughly 30% of its vendors in that […]
Continue readingWhat is the payback period on Hershey’s $250 million supply chain technology investment?
July 6, 2026 0 Comments
The Hershey Company (NYSE: HSY), a well-known confectionery and salty snack maker, used its 2026 Investor Day in late March 2026 to preview the benefits it expects from ongoing supply chain technology investments. Hershey’s chief supply chain officer, Jason Reiman, told investors that the company expects to increase productivity by $50 million and reduce inventory […]
Continue readingHow Does Pandora’s New Warehouse Management System Support Lean Operations?
June 29, 2026 0 Comments
Pandora A/S (Nasdaq Copenhagen: PNDORA), the Denmark-based jewelry company, is in the middle of a multiyear supply chain overhaul. A central piece of that effort is a new warehouse management system (WMS) from Hardis Supply Chain, which is being rolled out in phases across distribution centers in Thailand, Germany, and the United States. The U.S. […]
Continue readingHow does Boeing’s acquisition of Spirit AeroSystems illustrate a make-or-buy decision?
June 8, 2026 0 Comments
On December 8, 2025, The Boeing Company (NYSE: BA) completed its $4.7 billion acquisition of Spirit AeroSystems (NYSE: SPR), reversing a 20-year outsourcing decision that began when Boeing spun off its Wichita, Kansas division in 2005. Including Spirit’s debt that Boeing assumed in the transaction, the total value of the deal was approximately $8.3 billion. […]
Continue readingWhat costs of quality is Electrolux incurring with its Frigidaire gas range recall?
May 26, 2026 0 Comments
On March 19, 2026, Electrolux Group recalled about 174,800 Frigidaire gas ranges sold in the United States (plus another 5,300 sold in Canada) because the oven’s bake burner can experience delayed ignition. When ignition is delayed, gas accumulates inside the oven and then produces a sudden flash of flame when it finally lights. The Consumer […]
Continue readingHow should Starbucks decide which of its stores to close?
May 1, 2026 0 Comments
Starbucks Corporation (NASDAQ: SBUX) announced in late 2025 that it would be closing approximately 400 underperforming U.S. coffeehouse locations as part of a broader “Back to Starbucks” restructuring plan led by CEO Brian Niccol. The $1 billion initiative also eliminated around 900 corporate positions. By early 2026, Starbucks had already closed dozens of stores across […]
Continue readingNew Activity for Class: Statement of Cash Flows: Peloton Interactive vs. Planet Fitness
April 20, 2026 0 Comments
Want another ready-to-use activity that brings the statement of cash flows to life with real companies? This classroom activity uses Peloton Interactive and Planet Fitness to show students two very different cash flow stories: a steady, profitable fitness franchisor and a consumer brand working its way through a turnaround. It includes condensed one-page statements of […]
Continue readingNew Activity for Class: Statement of Cash Flows: AMC Entertainment vs. Cinemark Holdings
April 16, 2026 0 Comments
Want a ready-to-use activity that brings the statement of cash flows to life with real companies? This classroom activity uses AMC Entertainment and Cinemark Holdings, two movie theater chains with dramatically different 2025 cash flow statements, to help students see what strong and struggling cash flows actually look like. It includes condensed one-page statements of […]
Continue readingNew Activity for Class: Statement of Cash Flows: Target Corporation vs. Wayfair Inc.
April 12, 2026 2 Comments
Target Corporation and Wayfair Inc. are both retailers, but their 2025 statements of cash flows reveal a fundamental difference in financial structure. Target reported net earnings of $3.7 billion and generated $6.6 billion in operating cash flows, then used that cash to invest $3.7 billion in capital expenditures, repay debt, pay $2.1 billion in dividends, […]
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