Superior Valve: A Business Case Study • Start with an executive summary (100 words) Superior Valve, a division of Able Corporation is a manufacturer of valves, with three separate divisions: Hydro-Con, Pneu-trol , and Made to Order (MTO). Superior’s most profitable division is Hydro-Con, its least, MTO. Superior presently seeks to elevate their profitability to match that of the other divisions of Able. Superior is headed by General Manager Jerry Conrad. Frances Kardell is the Division Controller. Todd Talbot, the Group Controller, Ralph Darwin the division's Marketing Manager, and Daria Good is the Manufacturing Manager. Superior is a fast growing company that sells valves to other companies such as Wadsworth Company, which require valves...The end:
.....conclusions and policy recommendations at the end (50 words) Superior Valve currently needs to improve its competitiveness in the marketplace: “The division was not as profitable as others in the industry or other similar-size divisions in the corporation that had comparable manufacturing processes” ( Blocher , et al., 2006). By converting its not very profitable MTO unit into a volume oriented Hydro-Con production unit, Superior (provided it can generate demand for the increased volume) can improve its profitability. • List all the references quoted within the body of the report Bibliography Blocher , Edward, Kung Chen, Gary Cokins , and David E. Stout. Cost Management: A Strategic Emphasis (4th Edition). New York: McGraw-Hill/Irwin, 2006.