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Cpa Case Study 2012

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Australian Beverages Ltd-Pre-seen case study information
A Introduction to Australian Beverages Ltd
In 1937, Australian Beverages Ltd (ABL) commenced manufacturing soft drinks [non-alcoholic drinks rather than 'hard' drinks that contain alcohol]. During the 1970s and 1980s, the company expanded its beverage portfolio by entering into other non-alcoholic beverage categories, such as fruit- and milk- based drinks. In 2011, the company was Australia's largest supplier of non-alcoholic beverages.
Tom Dwyer, the current Managing Director, has been with the company since 2008. He joined the company at a time when carbonated soft drinks (CSDs) growth was stagnating and shareholder confidence in the company was waning. Dwyer established a strategic planning team within the company to assess the current product portfolio and identify organic and acquisition growth opportunities. From this review the importance of operational excellence was identified and strong investment was made in world-class manufacturing facilities and systems. Process re-engineering was implemented to reduce the costs of manufacturing and time-to-market.
Given the declining consumption of CSDs, Managing Director Tom Dwyer has sought to reduce ABL's reliance on them, focusing on growing new products and entering new non-alcoholic beverage categories since his appointment in 2008. Alongside significant investment in product development of other non-alcoholic beverages, several acquisitions have been made to grow the market share of non- CSD based beverages in the company's portfolio, and entry into the Australian snack food market was recently undertaken. Having finalised the integration of a snack food business acquisition just over 12 months ago, this latest acquisition enabled ABL to leverage its strong distribution capabilities to supermarkets, convenience stores and hospitality channels by...

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