Analysis of the Acquisition of Creative Design by Hammond Cards, Inc.

2358 Words5 Pages

Contents

Introduction 3

Industry analysis 4

Competitive Rivalry 4

Substitute Products 4

Threat of new Entrants 4

Strategy 5

Operations – Cost analysis 5

Administration – Cost Analysis 6

Proposed Complex Cards – Cost Analysis 6

Recommendations 7

Conclusion 8

Appendix 9

Table 1: Hammond Cards Production Cost 9

Table 2: Creative Designs Production Costs 10

Table 3: ABC of combined Administration Functions 10

Table 4: Complex cards sold to Hammond Customers 11

Table 5: Complex cards sold to Creative Customers 12

References 13

Introduction

Hammond Cards, Inc. is a small player of the greeting cards industry in the United States of America due to the fact that their annual revenues equate to less than 1% of the industry leaders as described in the case. In their effort to stimulate growth, however, Wendy Hammond has employed me to analyze the potential acquisition of another company, Creative Designs. My analysis will firstly look at the main issue behind this acquisition and then further break it down into sub-issues that I will address individually. Since both of these companies follow a different strategy I will evaluate the two different companies and discuss the implications of their strategies on the merger. I will then perform various cost analysis to determine the cost structures of the two firms which will help me identify whether Wendy’s intentions can be carried out. In my analysis I will aim to figure out the practical capacity of the firms and get an indication on whether their current operations are using the optimal level of capacity and minimizing waste. This data will help me with my strategic recommendation of acquiring Creative Designs and fitting it in with the current strategy of Hammond C...

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...26 25 $6.50

Total COGS $190.07

COGS per unit $0.38

Gross Profit $259.93

Sales and Admin Cost

Customer contact hours $34.90 1.92 $67.00

Orders 8.70 1 $8.70

Different card style shipments 0.75 10 $7.50

Boxes Packed 3.46 1 $3.46

Billing Transactions 14.78 1 $14.78

Total S&A cost per order $101.44

Margin $158.49

Margin per card $0.32

References

American Greetings Corporation SWOT Analysis. (2013). American Greetings Corporation SWOT Analysis, 1-7.

Hallmark Cards, Inc. SWOT Analysis. (2013). Hallmark Cards, Inc. SWOT Analysis, 1-7.

Mulligan, P., Hall, O., Nanni Jr, A. J., Hall, L., & Ansari, S. (2006). Hammond Cards, Inc: The Creative Acquisition. Inc: The Creative Acquisition (July 31, 2006).

Porter, M. E. (2008). The five competitive forces that shape strategy. Harvard business review, 86(1), 25-40.

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