Management accounting case study - HW plc - retail sector

The company in this case study is fictitious but is loosely based on ideas drawn from real companies that operate in the consumer services and general retailers market – known as homeware. The global company operates in six continents and includes retail and manufacturing  facilities. The case allows for the application of strategic planning tools as well as management acounting techniques. 


This case study includes questions in the following areas:

Activity 1 - Environmental analysis

Activity 2 - Portfolio analysis

Activity 3 – Customer profitability analysis

Activity 4 - Financial analysis

Activity 5 - SWOT activity

Activity 6 – Competitive strategies

Activity 7 - Activity-Based Costing

 Activity 8 – Cost of quality

Activity 9 - Methods of growth, investment appraisal and stakeholders

Activity 10 – Investment appraisal and stakeholders

Activity 11 – Critical success factors and performance management

Activity 12 – Balanced Scorecard 

Activity 13 – Benchmarking 

Activity 14 – Divisional performance RoI and RI

Activity 15 - Transfer pricing

Activity 16 – Sustainability

Case study HW plc (pdf)


Case study activities and further information (pdf)


Case study HW plc - Draft ideas and suggested solutions for activities (pdf)