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Cpa 2016 Semaster 1 Gsl Case

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Table of Contents
Section B – minor case study.................................................................................................................................... 2
Section C – major case study .................................................................................................................................... 8

Section B – minor case study
Cocoa Sublime
An introduction to Cocoa Sublime
Cocoa Sublime is a family-owned manufacturer and retailer of high quality, handmade chocolates based in Australia. Established by George Swift in 1902, the company’s head office and manufacturing facilities are located in Tasmania. In 2015 Cocoa Sublime recorded sales revenue of AUD 45 million, making it one of the largest family-owned chocolate-makers in Australia. The company’s chocolates are sold mainly through Cocoa Sublime boutique stores that provide old-fashioned, personal service. Its reputation is built on a perception of high quality chocolate, excellent customer service and predominantly Australian sourced ingredients.
The Australian chocolate-making industry
The Australian chocolate-making industry is the largest category in the Australian confectionery market, comprising over 59.5 per cent of this market (IbisWorld 2015). The confectionery market is expected to have total sales revenue of AUD 6.2 billion in 2015-16 reflecting moderate growth of 1.3 per cent on the previous year. The chocolate-making industry is mature and is characterised by a small number of wellestablished brands. In recent years, growth has been in Fairtrade and organic chocolate. A major challenge being faced by the industry is the increasing health consciousness of the Australian public.
Material inputs like cocoa, sugar and milk represent about 38 per cent of…...

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