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Working Capital: A Summary of Ratios by Industry SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

Case Study SWOT Analysis Solution

Case Study Description of Working Capital: A Summary of Ratios by Industry


The case graphically presents various working capital ratios (days inventory outstanding, days sales outstanding, days payables outstanding, cash conversion cycle, and operating cycle) over the 2009 through 2012 period by industry and for specific well-known companies. Students are given the opportunity to craft an intuitive story around the ratios they are given in the case. The case works well as a supplement for classes on working capital management. It is designed to help students relate the often difficult-to-grasp concepts around working capital and working capital ratios to industries and companies that they are familiar with, using companies whose business models and business practices are particularly good illustrations of the relevant concepts.

Authors :: Luann J. Lynch, Graham Gillam, Jennifer Forman

Topics :: Finance & Accounting

Tags :: , SWOT Analysis, SWOT Matrix, TOWS, Weighted SWOT Analysis

Swot Analysis of "Working Capital: A Summary of Ratios by Industry" written by Luann J. Lynch, Graham Gillam, Jennifer Forman includes – strengths weakness that are internal strategic factors of the organization, and opportunities and threats that Ratios Outstanding facing as an external strategic factors. Some of the topics covered in Working Capital: A Summary of Ratios by Industry case study are - Strategic Management Strategies, and Finance & Accounting.


Some of the macro environment factors that can be used to understand the Working Capital: A Summary of Ratios by Industry casestudy better are - – cloud computing is disrupting traditional business models, there is backlash against globalization, banking and financial system is disrupted by Bitcoin and other crypto currencies, geopolitical disruptions, increasing household debt because of falling income levels, digital marketing is dominated by two big players Facebook and Google, there is increasing trade war between United States & China, technology disruption, wage bills are increasing, etc



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Introduction to SWOT Analysis of Working Capital: A Summary of Ratios by Industry


SWOT stands for an organization’s Strengths, Weaknesses, Opportunities and Threats . At Oak Spring University , we believe that protagonist in Working Capital: A Summary of Ratios by Industry case study can use SWOT analysis as a strategic management tool to assess the current internal strengths and weaknesses of the Ratios Outstanding, and to figure out the opportunities and threats in the macro environment – technological, environmental, political, economic, social, demographic, etc in which Ratios Outstanding 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 Working Capital: A Summary of Ratios by Industry can be done for the following purposes –
1. Strategic planning using facts provided in Working Capital: A Summary of Ratios by Industry case study
2. Improving business portfolio management of Ratios Outstanding
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 Ratios Outstanding




Strengths Working Capital: A Summary of Ratios by Industry | Internal Strategic Factors
What are Strengths in SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

The strengths of Ratios Outstanding in Working Capital: A Summary of Ratios by Industry Harvard Business Review case study are -

Digital Transformation in Finance & Accounting segment

- digital transformation varies from industry to industry. For Ratios Outstanding digital transformation journey comprises differing goals based on market maturity, customer technology acceptance, and organizational culture. Ratios Outstanding has successfully integrated the four key components of digital transformation – digital integration in processes, digital integration in marketing and customer relationship management, digital integration into the value chain, and using technology to explore new products and market opportunities.

Diverse revenue streams

– Ratios Outstanding is present in almost all the verticals within the industry. This has provided firm in Working Capital: A Summary of Ratios by Industry 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.

Sustainable margins compare to other players in Finance & Accounting industry

– Working Capital: A Summary of Ratios by Industry firm has clearly differentiated products in the market place. This has enabled Ratios Outstanding to fetch slight price premium compare to the competitors in the Finance & Accounting industry. The sustainable margins have also helped Ratios Outstanding to invest into research and development (R&D) and innovation.

Training and development

– Ratios Outstanding has one of the best training and development program in the industry. The effectiveness of the training programs can be measured in Working Capital: A Summary of Ratios by Industry 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.

Ability to recruit top talent

– Ratios Outstanding is one of the leading recruiters in the industry. Managers in the Working Capital: A Summary of Ratios by Industry are in a position to attract the best talent available. The firm has a robust talent identification program that helps in identifying the brightest.

Innovation driven organization

– Ratios Outstanding is one of the most innovative firm in sector. Manager in Working Capital: A Summary of Ratios by Industry Harvard Business Review case study can use Clayton Christensen Disruptive Innovation strategies to further increase the scale of innovtions in the organization.

High switching costs

– The high switching costs that Ratios Outstanding 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.

High brand equity

– Ratios Outstanding has strong brand awareness and brand recognition among both - the exiting customers and potential new customers. Strong brand equity has enabled Ratios Outstanding to keep acquiring new customers and building profitable relationship with both the new and loyal customers.

Cross disciplinary teams

– Horizontal connected teams at the Ratios Outstanding are driving operational speed, building greater agility, and keeping the organization nimble to compete with new competitors. It helps are organization to ideate new ideas, and execute them swiftly in the marketplace.

Successful track record of launching new products

– Ratios Outstanding has launched numerous new products in last few years, keeping in mind evolving customer preferences and competitive pressures. Ratios Outstanding 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.

Ability to lead change in Finance & Accounting field

– Ratios Outstanding 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 Ratios Outstanding in – penetrating new markets, reaching out to new customers, and providing different value propositions to different customers in the international markets.

Low bargaining power of suppliers

– Suppliers of Ratios Outstanding in the sector have low bargaining power. Working Capital: A Summary of Ratios by Industry has further diversified its suppliers portfolio by building a robust supply chain across various countries. This helps Ratios Outstanding to manage not only supply disruptions but also source products at highly competitive prices.






Weaknesses Working Capital: A Summary of Ratios by Industry | Internal Strategic Factors
What are Weaknesses in SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

The weaknesses of Working Capital: A Summary of Ratios by Industry are -

Compensation and incentives

– The revenue per employee as mentioned in the HBR case study Working Capital: A Summary of Ratios by Industry, is just above the industry average. Ratios Outstanding 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.

Slow to strategic competitive environment developments

– As Working Capital: A Summary of Ratios by Industry HBR case study mentions - Ratios Outstanding takes time to assess the upcoming competitions. This has led to missing out on atleast 2-3 big opportunities in the industry in last five years.

Ability to respond to the competition

– As the decision making is very deliberative, highlighted in the case study Working Capital: A Summary of Ratios by Industry, in the dynamic environment Ratios Outstanding has struggled to respond to the nimble upstart competition. Ratios Outstanding has reasonably good record with similar level competitors but it has struggled with new entrants taking away niches of its business.

Lack of clear differentiation of Ratios Outstanding products

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

No frontier risks strategy

– After analyzing the HBR case study Working Capital: A Summary of Ratios by Industry, 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 dependence on existing supply chain

– The disruption in the global supply chains because of the Covid-19 pandemic and blockage of the Suez Canal illustrated the fragile nature of Ratios Outstanding supply chain. Even after few cautionary changes mentioned in the HBR case study - Working Capital: A Summary of Ratios by Industry, it is still heavily dependent upon the existing supply chain. The existing supply chain though brings in cost efficiencies but it has left Ratios Outstanding vulnerable to further global disruptions in South East Asia.

Low market penetration in new markets

– Outside its home market of Ratios Outstanding, firm in the HBR case study Working Capital: A Summary of Ratios by Industry needs to spend more promotional, marketing, and advertising efforts to penetrate international markets.

High operating costs

– Compare to the competitors, firm in the HBR case study Working Capital: A Summary of Ratios by Industry has high operating costs in the. This can be harder to sustain given the new emerging competition from nimble players who are using technology to attract Ratios Outstanding 's lucrative customers.

High bargaining power of channel partners

– Because of the regulatory requirements, Luann J. Lynch, Graham Gillam, Jennifer Forman suggests that, Ratios Outstanding 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.

High cash cycle compare to competitors

Ratios Outstanding 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.

Need for greater diversity

– Ratios Outstanding has taken concrete steps on diversity, equity, and inclusion. But the efforts so far has resulted in limited success. It needs to expand the recruitment and selection process to hire more people from the minorities and underprivileged background.




Opportunities Working Capital: A Summary of Ratios by Industry | 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 Working Capital: A Summary of Ratios by Industry are -

Remote work and new talent hiring opportunities

– The widespread usage of remote working technologies during Covid-19 has opened opportunities for Ratios Outstanding 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 Ratios Outstanding to hire the very best people irrespective of their geographical location.

Manufacturing automation

– Ratios Outstanding 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.

Harnessing reconfiguration of the global supply chains

– As the trade war between US and China heats up in the coming years, Ratios Outstanding can build a diversified supply chain model across various countries in - South East Asia, India, and other parts of the world. This reconfiguration of global supply chain can help, as suggested in case study, Working Capital: A Summary of Ratios by Industry, to buy more products closer to the markets, and it can leverage its size and influence to get better deal from the local markets.

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. Ratios Outstanding can explore opportunities that can attract volunteers and are consistent with its mission and vision.

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. Ratios Outstanding 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. Ratios Outstanding 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.

Loyalty marketing

– Ratios Outstanding has focused on building a highly responsive customer relationship management platform. This platform is built on in-house data and driven by analytics and artificial intelligence. The customer analytics can help the organization to fine tune its loyalty marketing efforts, increase the wallet share of the organization, reduce wastage on mainstream advertising spending, build better pricing strategies using personalization, etc.

Creating value in data economy

– The success of analytics program of Ratios Outstanding has opened avenues for new revenue streams for the organization in the industry. This can help Ratios Outstanding to build a more holistic ecosystem as suggested in the Working Capital: A Summary of Ratios by Industry case study. Ratios Outstanding can build new products and services such as - data insight services, data privacy related products, data based consulting services, etc.

Reforming the budgeting process

- By establishing new metrics that will be used to evaluate both existing and potential projects Ratios Outstanding can not only reduce the costs of the project but also help it in integrating the projects with other processes within the organization.

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. Ratios Outstanding can tie-up with other value chain partners to explore new opportunities regarding meeting customer demands and building a rewarding and engaging relationship.

Leveraging digital technologies

– Ratios Outstanding 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.

Developing new processes and practices

– Ratios Outstanding 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.

Using analytics as competitive advantage

– Ratios Outstanding 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 Working Capital: A Summary of Ratios by Industry - to build a competitive advantage using analytics. The analytics driven competitive advantage can help Ratios Outstanding to build faster Go To Market strategies, better consumer insights, developing relevant product features, and building a highly efficient supply chain.

Increase in government spending

– As the United States and other governments are increasing social spending and infrastructure spending to build economies post Covid-19, Ratios Outstanding can use these opportunities to build new business models that can help the communities that Ratios Outstanding operates in. Secondly it can use opportunities from government spending in Finance & Accounting sector.




Threats Working Capital: A Summary of Ratios by Industry External Strategic Factors
What are Threats in the SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis


The threats mentioned in the HBR case study Working Capital: A Summary of Ratios by Industry are -

Stagnating economy with rate increase

– Ratios Outstanding can face lack of demand in the market place because of Fed actions to reduce inflation. This can lead to sluggish growth in the economy, lower demands, lower investments, higher borrowing costs, and consolidation in the field.

Barriers of entry lowering

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

Instability in the European markets

– European Union markets are facing three big challenges post Covid – expanded balance sheets, Brexit related business disruption, and aggressive Russia looking to distract the existing security mechanism. Ratios Outstanding will face different problems in different parts of Europe. For example it will face inflationary pressures in UK, France, and Germany, balance sheet expansion and demand challenges in Southern European countries, and geopolitical instability in the Eastern Europe.

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 Ratios Outstanding in the Finance & Accounting sector and impact the bottomline of the organization.

Technology disruption because of hacks, piracy etc

– The colonial pipeline illustrated, how vulnerable modern organization are to international hackers, miscreants, and disruptors. The cyber security interruption, data leaks, etc can seriously jeopardize the future growth of the organization.

Increasing wage structure of Ratios Outstanding

– 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 Ratios Outstanding.

Environmental challenges

– Ratios Outstanding 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. Ratios Outstanding can take advantage of this fund but it will also bring new competitors in the Finance & Accounting industry.

Technology acceleration in Forth Industrial Revolution

– Ratios Outstanding has witnessed rapid integration of technology during Covid-19 in the Finance & Accounting industry. As one of the leading players in the industry, Ratios Outstanding 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.

Learning curve for new practices

– As the technology based on artificial intelligence and machine learning platform is getting complex, as highlighted in case study Working Capital: A Summary of Ratios by Industry, Ratios Outstanding 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 .

Regulatory challenges

– Ratios Outstanding 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.

Shortening product life cycle

– it is one of the major threat that Ratios Outstanding 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 Ratios Outstanding 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.

Capital market disruption

– During the Covid-19, Dow Jones has touched record high. The valuations of a number of companies are way beyond their existing business model potential. This can lead to capital market correction which can put a number of suppliers, collaborators, value chain partners in great financial difficulty. It will directly impact the business of Ratios Outstanding.




Weighted SWOT Analysis of Working Capital: A Summary of Ratios by Industry 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 Working Capital: A Summary of Ratios by Industry 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 Working Capital: A Summary of Ratios by Industry 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 Working Capital: A Summary of Ratios by Industry 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 Working Capital: A Summary of Ratios by Industry 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 Ratios Outstanding needs to make to build a sustainable competitive advantage.



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