- Teaching Notes
- Supplementary Resources
The Western Cabinets case is designed to help students understand the relationship between strategy and strategy execution through the use of management control systems. Students explore the issues of a “real life” North American regional cabinet manufacturer and retailer. After exploring the issues, students are left to decide whether Western Cabinets should re-invent its strategy or continue with the current strategy and focus on better execution through management control systems. To analyze strategy, the teaching notes use Porter’s low cost/differentiation model as well as the value chain to rationalize Western Cabinets’ business model. For strategy execution, the teaching notes provide guidance for instructors wishing to use Simons’ levers of control framework or Kaplan and Norton’s balanced scorecard. The teaching notes offer two approaches: a 60- ...