Cheesy Situation

ProHub Comment

This case tests profitability analysis skills by requiring candidates to calculate per-unit costs across variable and fixed components, identify which product is more profitable, and then diagnose why overall profits are declining despite revenue growth. The declining profitability despite rising volumes points to an unfavorable product mix shift (Cheddar sales growing faster than Gouda despite Gouda having better unit economics), requiring candidates to recognize this and recommend strategies to shift the mix back toward higher-margin products.

Estimated Time 15 minutes
Difficulty Medium
Source ROSS
50 / 100
Our client is a cheese producer based in Vermont. Currently, they produce two types of cheese: Cheddar and Gouda. While revenues have grown, their profits have been decreasing. They have asked us to help them understand why and what they can do to increase profits.

Clarifying Information

  1. The market is stable, with no major changes in competition in recent years
  2. They sell some cheese to wholesalers and a very small amount direct to consumer