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Indianapolis: Activity-Based Costing of City Services (B) SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

Case Study SWOT Analysis Solution

Case Study Description of Indianapolis: Activity-Based Costing of City Services (B)


Supplements the (A) case.

Authors :: Robert S. Kaplan

Topics :: Finance & Accounting

Tags :: Costs, Economy, Government, International business, Supply chain, SWOT Analysis, SWOT Matrix, TOWS, Weighted SWOT Analysis

Swot Analysis of "Indianapolis: Activity-Based Costing of City Services (B)" written by Robert S. Kaplan includes – strengths weakness that are internal strategic factors of the organization, and opportunities and threats that Indianapolis Costing facing as an external strategic factors. Some of the topics covered in Indianapolis: Activity-Based Costing of City Services (B) case study are - Strategic Management Strategies, Costs, Economy, Government, International business, Supply chain and Finance & Accounting.


Some of the macro environment factors that can be used to understand the Indianapolis: Activity-Based Costing of City Services (B) casestudy better are - – increasing commodity prices, supply chains are disrupted by pandemic , wage bills are increasing, increasing government debt because of Covid-19 spendings, increasing energy prices, digital marketing is dominated by two big players Facebook and Google, technology disruption, central banks are concerned over increasing inflation, increasing household debt because of falling income levels, etc



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Introduction to SWOT Analysis of Indianapolis: Activity-Based Costing of City Services (B)


SWOT stands for an organization’s Strengths, Weaknesses, Opportunities and Threats . At Oak Spring University , we believe that protagonist in Indianapolis: Activity-Based Costing of City Services (B) case study can use SWOT analysis as a strategic management tool to assess the current internal strengths and weaknesses of the Indianapolis Costing, and to figure out the opportunities and threats in the macro environment – technological, environmental, political, economic, social, demographic, etc in which Indianapolis Costing operates in.

According to Harvard Business Review, 75% of the managers use SWOT analysis for various purposes such as – evaluating current scenario, strategic planning, new venture feasibility, personal growth goals, new market entry, Go To market strategies, portfolio management and strategic trade-off assessment, organizational restructuring, etc.




SWOT Objectives / Importance of SWOT Analysis and SWOT Matrix


SWOT analysis of Indianapolis: Activity-Based Costing of City Services (B) can be done for the following purposes –
1. Strategic planning using facts provided in Indianapolis: Activity-Based Costing of City Services (B) case study
2. Improving business portfolio management of Indianapolis Costing
3. Assessing feasibility of the new initiative in Finance & Accounting field.
4. Making a Finance & Accounting topic specific business decision
5. Set goals for the organization
6. Organizational restructuring of Indianapolis Costing




Strengths Indianapolis: Activity-Based Costing of City Services (B) | Internal Strategic Factors
What are Strengths in SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

The strengths of Indianapolis Costing in Indianapolis: Activity-Based Costing of City Services (B) Harvard Business Review case study are -

Ability to lead change in Finance & Accounting field

– Indianapolis Costing is one of the leading players in its industry. Over the years it has not only transformed the business landscape in its segment but also across the whole industry. The ability to lead change has enabled Indianapolis Costing in – penetrating new markets, reaching out to new customers, and providing different value propositions to different customers in the international markets.

Strong track record of project management

– Indianapolis Costing is known for sticking to its project targets. This enables the firm to manage – time, project costs, and have sustainable margins on the projects.

High switching costs

– The high switching costs that Indianapolis Costing has built up over years in its products and services combo offer has resulted in high retention of customers, lower marketing costs, and greater ability of the firm to focus on its customers.

Innovation driven organization

– Indianapolis Costing is one of the most innovative firm in sector. Manager in Indianapolis: Activity-Based Costing of City Services (B) Harvard Business Review case study can use Clayton Christensen Disruptive Innovation strategies to further increase the scale of innovtions in the organization.

Organizational Resilience of Indianapolis Costing

– The covid-19 pandemic has put organizational resilience at the centre of everthing that Indianapolis Costing does. Organizational resilience comprises - Financial Resilience, Operational Resilience, Technological Resilience, Organizational Resilience, Business Model Resilience, and Reputation Resilience.

Successful track record of launching new products

– Indianapolis Costing has launched numerous new products in last few years, keeping in mind evolving customer preferences and competitive pressures. Indianapolis Costing has effective processes in place that helps in exploring new product needs, doing quick pilot testing, and then launching the products quickly using its extensive distribution network.

Sustainable margins compare to other players in Finance & Accounting industry

– Indianapolis: Activity-Based Costing of City Services (B) firm has clearly differentiated products in the market place. This has enabled Indianapolis Costing to fetch slight price premium compare to the competitors in the Finance & Accounting industry. The sustainable margins have also helped Indianapolis Costing to invest into research and development (R&D) and innovation.

Learning organization

- Indianapolis Costing is a learning organization. It has inculcated three key characters of learning organization in its processes and operations – exploration, creativity, and expansiveness. The work place at Indianapolis Costing is open place that encourages instructiveness, ideation, open minded discussions, and creativity. Employees and leaders in Indianapolis: Activity-Based Costing of City Services (B) Harvard Business Review case study emphasize – knowledge, initiative, and innovation.

Training and development

– Indianapolis Costing has one of the best training and development program in the industry. The effectiveness of the training programs can be measured in Indianapolis: Activity-Based Costing of City Services (B) Harvard Business Review case study by analyzing – employees retention, in-house promotion, loyalty, new venture initiation, lack of conflict, and high level of both employees and customer engagement.

Diverse revenue streams

– Indianapolis Costing is present in almost all the verticals within the industry. This has provided firm in Indianapolis: Activity-Based Costing of City Services (B) case study a diverse revenue stream that has helped it to survive disruptions such as global pandemic in Covid-19, financial disruption of 2008, and supply chain disruption of 2021.

Low bargaining power of suppliers

– Suppliers of Indianapolis Costing in the sector have low bargaining power. Indianapolis: Activity-Based Costing of City Services (B) has further diversified its suppliers portfolio by building a robust supply chain across various countries. This helps Indianapolis Costing to manage not only supply disruptions but also source products at highly competitive prices.

Ability to recruit top talent

– Indianapolis Costing is one of the leading recruiters in the industry. Managers in the Indianapolis: Activity-Based Costing of City Services (B) are in a position to attract the best talent available. The firm has a robust talent identification program that helps in identifying the brightest.






Weaknesses Indianapolis: Activity-Based Costing of City Services (B) | Internal Strategic Factors
What are Weaknesses in SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

The weaknesses of Indianapolis: Activity-Based Costing of City Services (B) are -

Lack of clear differentiation of Indianapolis Costing products

– To increase the profitability and margins on the products, Indianapolis Costing needs to provide more differentiated products than what it is currently offering in the marketplace.

Slow decision making process

– As mentioned earlier in the report, Indianapolis Costing has a very deliberative decision making approach. This approach has resulted in prudent decisions, but it has also resulted in missing opportunities in the industry over the last five years. Indianapolis Costing even though has strong showing on digital transformation primary two stages, it has struggled to capitalize the power of digital transformation in marketing efforts and new venture efforts.

Increasing silos among functional specialists

– The organizational structure of Indianapolis Costing is dominated by functional specialists. It is not different from other players in the Finance & Accounting segment. Indianapolis Costing needs to de-silo the office environment to harness the true potential of its workforce. Secondly the de-silo will also help Indianapolis Costing to focus more on services rather than just following the product oriented approach.

Skills based hiring

– The stress on hiring functional specialists at Indianapolis Costing has created an environment where the organization is dominated by functional specialists rather than management generalist. This has resulted into product oriented approach rather than marketing oriented approach or consumers oriented approach.

Ability to respond to the competition

– As the decision making is very deliberative, highlighted in the case study Indianapolis: Activity-Based Costing of City Services (B), in the dynamic environment Indianapolis Costing has struggled to respond to the nimble upstart competition. Indianapolis Costing has reasonably good record with similar level competitors but it has struggled with new entrants taking away niches of its business.

High bargaining power of channel partners

– Because of the regulatory requirements, Robert S. Kaplan suggests that, Indianapolis Costing is facing high bargaining power of the channel partners. So far it has not able to streamline the operations to reduce the bargaining power of the value chain partners in the industry.

Products dominated business model

– Even though Indianapolis Costing has some of the most successful products in the industry, this business model has made each new product launch extremely critical for continuous financial growth of the organization. firm in the HBR case study - Indianapolis: Activity-Based Costing of City Services (B) should strive to include more intangible value offerings along with its core products and services.

Aligning sales with marketing

– It come across in the case study Indianapolis: Activity-Based Costing of City Services (B) that the firm needs to have more collaboration between its sales team and marketing team. Sales professionals in the industry have deep experience in developing customer relationships. Marketing department in the case Indianapolis: Activity-Based Costing of City Services (B) can leverage the sales team experience to cultivate customer relationships as Indianapolis Costing is planning to shift buying processes online.

Compensation and incentives

– The revenue per employee as mentioned in the HBR case study Indianapolis: Activity-Based Costing of City Services (B), is just above the industry average. Indianapolis Costing needs to redesign the compensation structure and incentives to increase the revenue per employees. Some of the steps that it can take are – hiring more specialists on project basis, etc.

No frontier risks strategy

– After analyzing the HBR case study Indianapolis: Activity-Based Costing of City Services (B), it seems that company is thinking about the frontier risks that can impact Finance & Accounting strategy. But it has very little resources allocation to manage the risks emerging from events such as natural disasters, climate change, melting of permafrost, tacking the rise of artificial intelligence, opportunities and threats emerging from commercialization of space etc.

High cash cycle compare to competitors

Indianapolis Costing has a high cash cycle compare to other players in the industry. It needs to shorten the cash cycle by 12% to be more competitive in the marketplace, reduce inventory costs, and be more profitable.




Opportunities Indianapolis: Activity-Based Costing of City Services (B) | External Strategic Factors
What are Opportunities in the SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis


The opportunities highlighted in the Harvard Business Review case study Indianapolis: Activity-Based Costing of City Services (B) are -

Manufacturing automation

– Indianapolis Costing can use the latest technology developments to improve its manufacturing and designing process in Finance & Accounting segment. It can use CAD and 3D printing to build a quick prototype and pilot testing products. It can leverage automation using machine learning and artificial intelligence to do faster production at lowers costs, and it can leverage the growth in satellite and tracking technologies to improve inventory management, transportation, and shipping.

Learning at scale

– Online learning technologies has now opened space for Indianapolis Costing to conduct training and development for its employees across the world. This will result in not only reducing the cost of training but also help employees in different part of the world to integrate with the headquarter work culture, ethos, and standards.

Building a culture of innovation

– managers at Indianapolis Costing can make experimentation a productive activity and build a culture of innovation using approaches such as – mining transaction data, A/B testing of websites and selling platforms, engaging potential customers over various needs, and building on small ideas in the Finance & Accounting segment.

Changes in consumer behavior post Covid-19

– Consumer behavior has changed in the Finance & Accounting industry because of Covid-19 restrictions. Some of this behavior will stay once things get back to normal. Indianapolis Costing can take advantage of these changes in consumer behavior to build a far more efficient business model. For example consumer regular ordering of products can reduce both last mile delivery costs and market penetration costs. Indianapolis Costing can further use this consumer data to build better customer loyalty, provide better products and service collection, and improve the value proposition in inflationary times.

Redefining models of collaboration and team work

– As explained in the weaknesses section, Indianapolis Costing is facing challenges because of the dominance of functional experts in the organization. Indianapolis: Activity-Based Costing of City Services (B) case study suggests that firm can utilize new technology to build more coordinated teams and streamline operations and communications using tools such as CAD, Zoom, etc.

Developing new processes and practices

– Indianapolis Costing can develop new processes and procedures in Finance & Accounting industry using technology such as automation using artificial intelligence, real time transportation and products tracking, 3D modeling for concept development and new products pilot testing etc.

Use of Bitcoin and other crypto currencies for transactions

– The popularity of Bitcoin and other crypto currencies as asset class and medium of transaction has opened new opportunities for Indianapolis Costing in the consumer business. Now Indianapolis Costing can target international markets with far fewer capital restrictions requirements than the existing system.

Remote work and new talent hiring opportunities

– The widespread usage of remote working technologies during Covid-19 has opened opportunities for Indianapolis Costing to expand its talent hiring zone. According to McKinsey Global Institute, 20% of the high end workforce in fields such as finance, information technology, can continously work from remote local post Covid-19. This presents a really great opportunity for Indianapolis Costing to hire the very best people irrespective of their geographical location.

Leveraging digital technologies

– Indianapolis Costing can leverage digital technologies such as artificial intelligence and machine learning to automate the production process, customer analytics to get better insights into consumer behavior, realtime digital dashboards to get better sales tracking, logistics and transportation, product tracking, etc.

Using analytics as competitive advantage

– Indianapolis Costing has spent a significant amount of money and effort to integrate analytics and machine learning into its operations in the sector. This continuous investment in analytics has enabled, as illustrated in the Harvard case study Indianapolis: Activity-Based Costing of City Services (B) - to build a competitive advantage using analytics. The analytics driven competitive advantage can help Indianapolis Costing to build faster Go To Market strategies, better consumer insights, developing relevant product features, and building a highly efficient supply chain.

Identify volunteer opportunities

– Covid-19 has impacted working population in two ways – it has led to people soul searching about their professional choices, resulting in mass resignation. Secondly it has encouraged people to do things that they are passionate about. This has opened opportunities for businesses to build volunteer oriented socially driven projects. Indianapolis Costing can explore opportunities that can attract volunteers and are consistent with its mission and vision.

Lowering marketing communication costs

– 5G expansion will open new opportunities for Indianapolis Costing in the field of marketing communication. It will bring down the cost of doing business, provide technology platform to build new products in the Finance & Accounting segment, and it will provide faster access to the consumers.

Finding new ways to collaborate

– Covid-19 has not only transformed business models of companies in Finance & Accounting industry, but it has also influenced the consumer preferences. Indianapolis Costing can tie-up with other value chain partners to explore new opportunities regarding meeting customer demands and building a rewarding and engaging relationship.




Threats Indianapolis: Activity-Based Costing of City Services (B) External Strategic Factors
What are Threats in the SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis


The threats mentioned in the HBR case study Indianapolis: Activity-Based Costing of City Services (B) are -

Backlash against dominant players

– US Congress and other legislative arms of the government are getting tough on big business especially technology companies. The digital arm of Indianapolis Costing business can come under increasing regulations regarding data privacy, data security, etc.

Learning curve for new practices

– As the technology based on artificial intelligence and machine learning platform is getting complex, as highlighted in case study Indianapolis: Activity-Based Costing of City Services (B), Indianapolis Costing may face longer learning curve for training and development of existing employees. This can open space for more nimble competitors in the field of Finance & Accounting .

Technology acceleration in Forth Industrial Revolution

– Indianapolis Costing has witnessed rapid integration of technology during Covid-19 in the Finance & Accounting industry. As one of the leading players in the industry, Indianapolis Costing needs to keep up with the evolution of technology in the Finance & Accounting sector. According to Mckinsey study top managers believe that the adoption of technology in operations, communications is 20-25 times faster than what they planned in the beginning of 2019.

Easy access to finance

– Easy access to finance in Finance & Accounting field will also reduce the barriers to entry in the industry, thus putting downward pressure on the prices because of increasing competition. Indianapolis Costing can utilize it by borrowing at lower rates and invest it into research and development, capital expenditure to fortify its core competitive advantage.

Increasing wage structure of Indianapolis Costing

– Post Covid-19 there is a sharp increase in the wages especially in the jobs that require interaction with people. The increasing wages can put downward pressure on the margins of Indianapolis Costing.

Regulatory challenges

– Indianapolis Costing needs to prepare for regulatory challenges as consumer protection groups and other pressure groups are vigorously advocating for more regulations on big business - to reduce inequality, to create a level playing field, to product data privacy and consumer privacy, to reduce the influence of big money on democratic institutions, etc. This can lead to significant changes in the Finance & Accounting industry regulations.

Environmental challenges

– Indianapolis Costing needs to have a robust strategy against the disruptions arising from climate change and energy requirements. EU has identified it as key priority area and spending 30% of its 880 billion Euros European post Covid-19 recovery funds on green technology. Indianapolis Costing can take advantage of this fund but it will also bring new competitors in the Finance & Accounting industry.

High dependence on third party suppliers

– Indianapolis Costing high dependence on third party suppliers can disrupt its processes and delivery mechanism. For example -the current troubles of car makers because of chip shortage is because the chip companies started producing chips for electronic companies rather than car manufacturers.

High level of anxiety and lack of motivation

– the Great Resignation in United States is the sign of broader dissatisfaction among the workforce in United States. Indianapolis Costing needs to understand the core reasons impacting the Finance & Accounting industry. This will help it in building a better workplace.

Barriers of entry lowering

– As technology is more democratized, the barriers to entry in the industry are lowering. It can presents Indianapolis Costing with greater competitive threats in the near to medium future. Secondly it will also put downward pressure on pricing throughout the sector.

New competition

– After the dotcom bust of 2001, financial crisis of 2008-09, the business formation in US economy had declined. But in 2020 alone, there are more than 1.5 million new business applications in United States. This can lead to greater competition for Indianapolis Costing in the Finance & Accounting sector and impact the bottomline of the organization.

Shortening product life cycle

– it is one of the major threat that Indianapolis Costing is facing in Finance & Accounting sector. It can lead to higher research and development costs, higher marketing expenses, lower customer loyalty, etc.

Trade war between China and United States

– The trade war between two of the biggest economies can hugely impact the opportunities for Indianapolis Costing in the Finance & Accounting industry. The Finance & Accounting industry is already at various protected from local competition in China, with the rise of trade war the protection levels may go up. This presents a clear threat of current business model in Chinese market.




Weighted SWOT Analysis of Indianapolis: Activity-Based Costing of City Services (B) Template, Example


Not all factors mentioned under the Strengths, Weakness, Opportunities, and Threats quadrants in the SWOT Analysis are equal. Managers in the HBR case study Indianapolis: Activity-Based Costing of City Services (B) needs to zero down on the relative importance of each factor mentioned in the Strengths, Weakness, Opportunities, and Threats quadrants. We can provide the relative importance to each factor by assigning relative weights. Weighted SWOT analysis process is a three stage process –

First stage for doing weighted SWOT analysis of the case study Indianapolis: Activity-Based Costing of City Services (B) is to rank the strengths and weaknesses of the organization. This will help you to assess the most important strengths and weaknesses of the firm and which one of the strengths and weaknesses mentioned in the initial lists are marginal and can be left out.

Second stage for conducting weighted SWOT analysis of the Harvard case study Indianapolis: Activity-Based Costing of City Services (B) is to give probabilities to the external strategic factors thus better understanding the opportunities and threats arising out of macro environment changes and developments.

Third stage of constructing weighted SWOT analysis of Indianapolis: Activity-Based Costing of City Services (B) is to provide strategic recommendations includes – joining likelihood of external strategic factors such as opportunities and threats to the internal strategic factors – strengths and weaknesses. You should start with external factors as they will provide the direction of the overall industry. Secondly by joining probabilities with internal strategic factors can help the company not only strategic fit but also the most probably strategic trade-off that Indianapolis Costing needs to make to build a sustainable competitive advantage.



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