Supply chain
Tea and More is facin" rel="nofollow">ing growin" rel="nofollow">ing pain" rel="nofollow">ins from its rapid expansion over the last decade.
The case provides a summary of the challenges faced by the company in" rel="nofollow">in the areas of
supply chain" rel="nofollow">in management, marketin" rel="nofollow">ing plans, the creation of economic value and the
development of a long-term strategy for profitable growth.
Introduction
Jack Reynolds hadn’t panicked often sin" rel="nofollow">ince he and two busin" rel="nofollow">iness partners bought Tea
and More (TAM) from its founders almost sixteen years ago. As a purveyor of fin" rel="nofollow">ine teas
and assorted food specialties to upscale restaurants and gourmet shops, TAM had
achieved a steady growth in" rel="nofollow">in market share and profitability sin" rel="nofollow">ince those early days when
gross revenues were less than U.S. $1 million and Jack knew most of his customers on a
first-name basis. Jack had bought out his partners along the way, makin" rel="nofollow">ing decisions easier.
He had grown used to callin" rel="nofollow">ing the shots on even the most in" rel="nofollow">insignificant aspects of
operations and sales.
But by early 2009, revenues had grown to almost U.S. $25 million. Jack was puttin" rel="nofollow">ing in" rel="nofollow">in
killer days and had earned a reputation within" rel="nofollow">in the company as a temperamental “time
bomb” isolated in" rel="nofollow">in his corner office, where he regularly dispatched scorchin" rel="nofollow">ing e-mails
and voicemails about his latest discontents. There was no denyin" rel="nofollow">ing that the company
ached with growin" rel="nofollow">ing pain" rel="nofollow">ins. Jack snapped another pencil in" rel="nofollow">in half. Why did he always
have to come up with the next good idea? TAM employees from top to bottom were
privately feelin" rel="nofollow">ing the weight of Jack’s heavy hand on the tiller. Turnover was begin" rel="nofollow">innin" rel="nofollow">ing
to be a major problem, with valuable management time seemin" rel="nofollow">ingly bein" rel="nofollow">ing wasted on tryin" rel="nofollow">ing
to train" rel="nofollow">in yet another new hire.
Jack dashed off an e-mail to his senior staff announcin" rel="nofollow">ing a summit conference of sorts—
a weekend retreat where they (or he) would get to the bottom of the problems facin" rel="nofollow">ing the
company: competitors fightin" rel="nofollow">ing hard for more of TAM’s market share; maddenin" rel="nofollow">ing delays
1. Barry Doyle and Arthur H. Bell, School of Busin" rel="nofollow">iness and Professional Studies, University of San Francisco
([email protected]) and ([email protected]). Copyright © 2009 by Operations and Supply Chain" rel="nofollow">in Management:
An International Journal and the authors. This case was prepared solely to provide material for classroom
discussion. The authors do not in" rel="nofollow">intend to illustrate either effective or in" rel="nofollow">ineffective handlin" rel="nofollow">ing of a managerial situation.
The authors have disguised some names and other identifyin" rel="nofollow">ing in" rel="nofollow">information to protect confidentiality.
The views presented here are those of the case authors only. Used with permission.
165
and mixups in" rel="nofollow">in production; constant grousin" rel="nofollow">ing from salespeople about too much travel for
too little reward; and Jack’s other laundry list of how his vendors, customers, employees
and office janitor were lettin" rel="nofollow">ing him down. Every aspect of the busin" rel="nofollow">iness, he told his people,
was “goin" rel="nofollow">ing under the microscope” to “make this company run like it used to.”
History of Tea and More
The company was founded in" rel="nofollow">in Los Angeles as Global Tea by three sisters in" rel="nofollow">in 1985.
They shared a love of fin" rel="nofollow">ine teas and, prior to startin" rel="nofollow">ing busin" rel="nofollow">iness, spent much of their vacation
time trackin" rel="nofollow">ing down unusual teas, specialty blends and reliable producers around the
world. They built up a tidy and satisfied retail customer base comprised primarily of restaurants
and bakeries in" rel="nofollow">in California and eventually throughout other Western states. But
the circle was broken in" rel="nofollow">in 1992 when one sister died of cancer. Their CPA at the time, Jack
Reynolds, leaped at the opportunity to buy the busin" rel="nofollow">iness and talked two of his buddies
in" rel="nofollow">into puttin" rel="nofollow">ing up most of the capital as not-so-silent partners. Jack had an eye for marketin" rel="nofollow">ing
and design. Within" rel="nofollow">in a matter of months he had transformed the look of his products
with imagin" rel="nofollow">inative graphics, whimsical quotations and brief, exotic product notes. Tea and
More was born, headquartered in" rel="nofollow">in Los Angeles.
After two extraordin" rel="nofollow">inarily successful years convertin" rel="nofollow">ing TAM to a wholesale operation,
Jack was able to buy out his partners and take over sole ownership of TAM as a privately
held company. From time to time, as expansion dictated, Jack brought aboard a few in" rel="nofollow">investors,
but never gave them decision-makin" rel="nofollow">ing roles. His senior staff consisted at first of a VP
of sales and marketin" rel="nofollow">ing and a VP of Operations. That small team grew over time to in" rel="nofollow">include
an Executive VP (“someone who can communicate with Jack”) and six director-level positions
for various busin" rel="nofollow">iness functions. No matter the size of this senior staff from year to
year, Jack main" rel="nofollow">intain" rel="nofollow">ined absolute control over busin" rel="nofollow">iness decisions large and small. “Better
check with Jack” became the mantra among in" rel="nofollow">increasin" rel="nofollow">ingly cynical company executives.
A Complicated Supply Chain" rel="nofollow">in
When Jack acquired the company, his primary vendors in" rel="nofollow">in Chin" rel="nofollow">ina and India were used
to sendin" rel="nofollow">ing relatively small shipments on an “as available” basis. The foundin" rel="nofollow">ing sisters had
focused on the art of sellin" rel="nofollow">ing to their retail market, not on the reliability, scale or efficiency
of their supply chain" rel="nofollow">in. At times, in" rel="nofollow">in fact, they enjoyed runnin" rel="nofollow">ing out of their most
popular teas so that their sales in" rel="nofollow">ingenuity could be challenged in" rel="nofollow">in sellin" rel="nofollow">ing more backof-the-shelf
varieties. Jack had a quite different vision and strategy. He almost immediately
expanded his sources to in" rel="nofollow">include Japan, Sri Lanka and Taiwan, while retain" rel="nofollow">inin" rel="nofollow">ing his
connections in" rel="nofollow">in Chin" rel="nofollow">ina and India. But shipment size and reliability contin" rel="nofollow">inued to plague
the company throughout the mid-1990s.
Somewhat reluctantly, Jack weaned himself from direct import of his selected teas and
struck an advantageous contract with a middleman, Earl Morgan Limited (EML), based
outside London. EML had for more than a century served as a worldwide processor of
main" rel="nofollow">instream and exotic tea blends, all accordin" rel="nofollow">ing to the specifications of their resale clients.
Jack’s company, for all its brandin" rel="nofollow">ing success in" rel="nofollow">in U.S. restaurants and gourmet
shops, remain" rel="nofollow">ined a “small potatoes” account for EML compared to the large grocery
chain" rel="nofollow">ins in" rel="nofollow">in the U.K. and Europe. Jack’s orders for blended teas from EML were typically
produced in" rel="nofollow">in batches twice a year. In more than one heated meetin" rel="nofollow">ing, EML executives
166 Part 4 Distribution (Customer) Issues
patiently explain" rel="nofollow">ined to Jack that he could not afford their equipment setup and calibration
expenses for more than two production runs each year. Especially sin" rel="nofollow">ince the shelflife
of properly sealed tea was not at issue, Jack had every reason to purchase in" rel="nofollow">in bulk
on a biannual basis rather than payin" rel="nofollow">ing a stiff surcharge for more frequent production
runs. EML shipped to TAM in" rel="nofollow">in contain" rel="nofollow">iner-sized lots, with each contain" rel="nofollow">iner holdin" rel="nofollow">ing about
10,000 kilos of tea.
Purchase orders for types and amounts of tea come from TAM’s sin" rel="nofollow">ingle production
facility, located outside Cleveland, Ohio. The in" rel="nofollow">initial decision to have production in" rel="nofollow">in the
center of the country rather than Los Angeles was motivated primarily by lower operatin" rel="nofollow">ing
costs—both wages and facilities were cheaper in" rel="nofollow">in the Midwest. Further, the
Production Chief, a tea guru now well advanced in" rel="nofollow">in years, simply refused to move to
Los Angeles—and, for once, Jack backed down to preserve the value that this key in" rel="nofollow">individual
brin" rel="nofollow">ings to TAM’s many tea products. The Production Chief oversees the art of
orderin" rel="nofollow">ing the right blends in" rel="nofollow">in the right quantities for a somewhat unpredictable market
(in" rel="nofollow">influenced by changin" rel="nofollow">ing public tea preferences, the rise of competin" rel="nofollow">ing beverages and the
overall economy). If a particular tea source is unavailable, a substitute in" rel="nofollow">ingredient must be
identified by the Production Chief prior to placin" rel="nofollow">ing one of TAM’s production runs with
EML in" rel="nofollow">in London. But because any product changes have to be explain" rel="nofollow">ined to TAM’s salespeople
and reflected in" rel="nofollow">in its advertisin" rel="nofollow">ing, the Production Chief must clear any alterations to
tea formulas with the VP of Sales and Marketin" rel="nofollow">ing, based at headquarters in" rel="nofollow">in Los Angeles.
Such clearance isn’t pro forma. Often samples have to be shipped to Los Angeles; dozens
of communications flow back and forth, sometimes over a period of weeks. Other factors
explain" rel="nofollow">inin" rel="nofollow">ing a contin" rel="nofollow">inued production base in" rel="nofollow">in Cleveland in" rel="nofollow">include favorable tax conditions;
cheaper, more reliable labor than in" rel="nofollow">in the Los Angeles area; and affordable housin" rel="nofollow">ing for
the dozens of employees in" rel="nofollow">involved in" rel="nofollow">in the production process.
The whole matter of order defin" rel="nofollow">inition and compilation is made even more challengin" rel="nofollow">ing
by the three-month lead time required by EML in" rel="nofollow">in London for any production run. EML
says it needs two months to acquire the selected tea from its Asian or Indian source and
one month for shippin" rel="nofollow">ing (via freighter and truck) to TAM’s production facility in" rel="nofollow">in
Cleveland. TAM main" rel="nofollow">intain" rel="nofollow">ins standin" rel="nofollow">ing orders with EML for its most popular high-volume
teas; and the arrival of these teas, sealed in" rel="nofollow">in large bags, can be predicted twice a year
almost to the day. Less popular teas, however, arrive with less regularity, sin" rel="nofollow">ince they
depend on bein" rel="nofollow">ing “worked in" rel="nofollow">in” to openin" rel="nofollow">ings in" rel="nofollow">in EML’s long queue of production runs.
Once unloaded in" rel="nofollow">in Cleveland, the tea is packaged in" rel="nofollow">into retail contain" rel="nofollow">iners. At full capacity,
the processin" rel="nofollow">ing plant can package about U.S. $100,000 of tea per day (about 20,000
lbs). The packages are then shelved in" rel="nofollow">in the production facility until bein" rel="nofollow">ing shipped to the
retailer. The Cleveland facility usually warehouses about two months of sales as in" rel="nofollow">inventory.
But that estimation is typically just a guess. Order volume varies by season and
even within" rel="nofollow">in seasons, if a cold spell brin" rel="nofollow">ings out more teapots or a hot summer more iced
tea. As a rule, and in" rel="nofollow">in spite of TAM’s efforts to educate them, retail customers tend to
under-order when they place their major tea purchases two or three times a year.
When their tea runs out, or a particularly popular blend goes empty on the shelf, these
customers frantically contact the Los Angeles sales staff, who in" rel="nofollow">in turn check the in" rel="nofollow">inventory
in" rel="nofollow">in Cleveland—and the shippin" rel="nofollow">ing time to meet the customers’ emergencies. Sometimes the
right teas are available in" rel="nofollow">in Cleveland and can be transported quickly, if expensively, to the
retailer (who absorbs the extra shippin" rel="nofollow">ing charges, usually air freight). Just as often, however,
Cleveland has to report back that the requested type or amount of tea isn’t in" rel="nofollow">in
in" rel="nofollow">inventory and won’t be available for a matter of months. Customers blame TAM, and
TAM blames the customers’ orderin" rel="nofollow">ing practices.
Case 22 Readin" rel="nofollow">ing the Tea Leaves at Tea and More: Resolvin" rel="nofollow">ing Complex Supply Chain" rel="nofollow">in Issues 167
Customer Service
TAM employs three full-time sales representatives, each with responsibility for major
accounts within" rel="nofollow">in a region of several states. Smaller accounts are serviced by “contract
sales staff”—i.e., salespeople who represent a number of product lin" rel="nofollow">ines to relatively
min" rel="nofollow">inor clients such as in" rel="nofollow">individual restaurants and mom-and-pop grocery stores. Relations
with these contract sales personnel have become in" rel="nofollow">increasin" rel="nofollow">ingly rocky over the past year.
With the in" rel="nofollow">increase in" rel="nofollow">in gas costs, sales men and women complain" rel="nofollow">in to TAM that they can
hardly afford to make even irregular calls on smaller, distant clients. For their part,
these clients complain" rel="nofollow">in to TAM that they haven’t seen a sales rep for months and are
forced to either abandon the TAM lin" rel="nofollow">ine or order it onlin" rel="nofollow">ine, thus in" rel="nofollow">incurrin" rel="nofollow">ing additional shippin" rel="nofollow">ing
expenses. These onlin" rel="nofollow">ine sales further anger the contract salespeople, sin" rel="nofollow">ince they
receive no commission when an order goes through the onlin" rel="nofollow">ine purchasin" rel="nofollow">ing center. For
several months these outside sales personnel have lobbied TAM for some kin" rel="nofollow">ind of commission
whenever an order comes from their territory, even if it comes onlin" rel="nofollow">ine. TAM has
resisted this arrangement, fearin" rel="nofollow">ing that it will further encourage salespeople not to make
in" rel="nofollow">in-person calls on their clients.
In total, these smaller sales account for about 15 percent of TAM’s busin" rel="nofollow">iness. Jack
Reynolds and other company leaders have long suspected that better customer service
could bump up this percentage substantially. For example, when a small retailer’s shelf is
empty of TAM teas, all it takes is a competitor on the spot with a ready deal to fill that
shelf. In such cases, TAM may have lost a customer forever. TAM leaders have tried a
carrot approach in" rel="nofollow">in offerin" rel="nofollow">ing a 12 percent commission in" rel="nofollow">instead of the usual 10 percent commission
to outside salespeople. They have also tried the stick approach, by threatenin" rel="nofollow">ing to
change sales vendors entirely unless customers begin" rel="nofollow">in receivin" rel="nofollow">ing better, more regular service.
But outside salespeople seem to be impervious to either attempt at motivation. As one
salesperson put it, “An extra 2 percent commission doesn’t cover my extra gas and time.
And if they want to fire us, let them. We have plenty of brands to represent besides TAM.”
Payment Terms
TAM’s customers are technically on a “net 30” basis, with the 30 days until payment
due begin" rel="nofollow">innin" rel="nofollow">ing when an order is shipped from in" rel="nofollow">inventory stored in" rel="nofollow">in Cleveland. TAM still
uses regular mail for sendin" rel="nofollow">ing in" rel="nofollow">invoices, although some customers have been willin" rel="nofollow">ing to
receive in" rel="nofollow">invoices by fax. In spite of the “net 30” requirement, the average collection period
across all clients is 54 days. To date, TAM has not charged in" rel="nofollow">interest on balances less than
90 days in" rel="nofollow">in arrears, out of a concern for keepin" rel="nofollow">ing good customer relationships. Customers
with a poor or missin" rel="nofollow">ing credit history are required to pay by credit card, on which TAM
pays a 4 percent surcharge, or in" rel="nofollow">in cash, which is handled primarily by outside salespeople
before bein" rel="nofollow">ing turned in" rel="nofollow">in (twice a month) to the Los Angeles office. The handlin" rel="nofollow">ing of such
cash has been sloppy at best over the years. Some salespeople subtract what they calculate
to be their commission before turnin" rel="nofollow">ing in" rel="nofollow">in the remain" rel="nofollow">inin" rel="nofollow">ing cash, a practice that TAM
leaders have tried repeatedly to stop.
Product Variety
Motivated in" rel="nofollow">in large part by requests from large restaurant chain" rel="nofollow">ins, TAM has nearly
doubled the types of teas it sells over the past two years. New varieties pique the in" rel="nofollow">interest
168 Part 4 Distribution (Customer) Issues
of the sales staff for a brief period, givin" rel="nofollow">ing them a new “story” to tell their customers. But
in" rel="nofollow">in general, the retail and wholesale market has preferred to stick to the five or six traditional
tea varieties produced by TAM. Fin" rel="nofollow">inancially, the effort to expand company sales by
comin" rel="nofollow">ing up with new tea tastes, labels and packagin" rel="nofollow">ing has proven to be a “bust” for the
company—an expensive experiment that failed. Yet TAM leaders have noticed that competitors
seem to have good luck with catchy new tea varieties, particularly those targeted
for holiday season marketin" rel="nofollow">ing. “What are we doin" rel="nofollow">ing wrong?” Jack Reynolds has asked
aloud many times. “We have a superior product, but our competitors are beatin" rel="nofollow">ing our
socks off by eye-catchin" rel="nofollow">ing displays and a lot of magazin" rel="nofollow">ine advertisin" rel="nofollow">ing.” Yet he has been
reluctant to approve marketin" rel="nofollow">ing budgets to match those of competitors when it comes
to untried new TAM products.
Product Pricin" rel="nofollow">ing
In TAM’s early years, retail customers—patrons of restaurants and shoppers in" rel="nofollow">in grocery
stores and beverage shops—seemed oblivious to price. In several controlled marketin" rel="nofollow">ing
studies, TAM teas seemed to achieve the same level of demand within" rel="nofollow">in a 20 percent price
swin" rel="nofollow">ing up or down—customers simply wanted quality tea and were willin" rel="nofollow">ing to pay for it. In
the last eighteen months, however, all aspects of TAM’s operation from materials cost to
labor to shippin" rel="nofollow">ing have become significantly more expensive. In response, the company has
“pressed the upper envelope” of pricin" rel="nofollow">ing to 25–30 percent above previous levels. This raise
in" rel="nofollow">in price has unfortunately created room for lower-quality tea producers to gain" rel="nofollow">in market
share by sellin" rel="nofollow">ing to TAM’s former customers at a much reduced price, often as much as
half of what TAM charges per product unit. TAM has emphasized the high quality of its
teas in" rel="nofollow">in expensive advertisin" rel="nofollow">ing campaigns and direct mail “specials” targeted at new and old
customers. But these expenses have further eroded profit margin" rel="nofollow">in. “We’re givin" rel="nofollow">ing our tea
away!” Jack Reynolds has complain" rel="nofollow">ined. “Let’s get back to basics and sell our traditional
lin" rel="nofollow">ine of teas to our loyal customer base. Forget the low-price market!” Jack’s company
associates have been reticent to remin" rel="nofollow">ind him that his so-called “loyal customer base” has
been in" rel="nofollow">increasin" rel="nofollow">ingly lured away by competitors with so-so teas but very attractive pricin" rel="nofollow">ing.
The TAM Summit Conference
At the weekend “summit conference” called by Jack to deal with these company dilemmas,
senior staff first had to endure hours of Jack’s rantin" rel="nofollow">ing about what each of them were
doin" rel="nofollow">ing wrong, how he has been cheated by outside salespeople, how previous customers
had no sense of loyalty to TAM and seemin" rel="nofollow">ingly endless other issues. When Jack tired, he
passed out a sin" rel="nofollow">ingle sheet contain" rel="nofollow">inin" rel="nofollow">ing six questions to be addressed by senior staff. With a
flourish, Jack locked the door to the meetin" rel="nofollow">ing room shortly after lunch. “And until we have
answers,” he proclaimed, “no one is leavin" rel="nofollow">ing. I don’t care if it takes all night.”
Discussion Questions
1. What can we do about lost sales due to poor customer service by outside “contract”
sales staff?
2. How can we restore the attractiveness and power of the TAM brand for major customers
so they aren’t lured away by low-cost, low-quality competitors?
Case 22 Readin" rel="nofollow">ing the Tea Leaves at Tea and More: Resolvin" rel="nofollow">ing Complex Supply Chain" rel="nofollow">in Issues 169
3. How can we min" rel="nofollow">inimize “stock outages” and other in" rel="nofollow">inventory problems caused by
unpredictable customer orderin" rel="nofollow">ing patterns and the contin" rel="nofollow">inuin" rel="nofollow">ing difficulty of gettin" rel="nofollow">ing
faster production and delivery from EML in" rel="nofollow">in London?
4. How can we reduce collection time from 54 days to less than 40 days without alienatin" rel="nofollow">ing
the very customer base TAM is tryin" rel="nofollow">ing to attract and retain" rel="nofollow">in?
5. What decisions should we make regardin" rel="nofollow">ing experimentation with new tea varieties,
such as the “Christmas Min" rel="nofollow">int” tea that fell flat last season? Can we afford to contin" rel="nofollow">inue
such experiments? Can TAM afford to stick only to its basic teas and not compete in" rel="nofollow">in
the “new and improved” tea market so heavily advertised by competitors?
6. What haven’t we thought of? Where else can fin" rel="nofollow">inancial advantages and process efficiencies
be achieved?
170 Part 4 Distribution (Customer) Issues
APPENDIX 1
Summary Fin" rel="nofollow">inancial Statements (‘000 U.S.$)
2006 2007 2008
Revenues 18,065 20,210 22,500
CGS 9,600 10,850 12,300
SG&A 4,560 5,300 6,100
Deprec. 1,050 1,050 1,050
EBIT 2,955 3,010 3,050
Interest 75 75 75
Tax 1,252 1,294 1,310
Net Income 1,628 1,641 1,665
Cash 100 100 100
A/R 2,600 2,950 3,350
Inventory 1,850 2,050 2,400
Current Assets 4,550 5,100 5,850
Net Fixed Assets 2,500 2,550 2,600
Total Assets 7,050 7,650 8,450
Accounts Payable 1,200 1,320 1,490
Other Current Liab. 200 230 250
Notes Payable 900 900 900
Total Liabilities 2,300 2,450 2,640
Owners Equity 4,750 5,200 5,810
Total 7,050 7,650 8,450
Selected Ratios* Ind Avg*
Oper. Profit Margin" rel="nofollow">in (%) 16.4 14.9 13.6 14
Net Profit Margin" rel="nofollow">in (%) 9 8.1 7.4 5
Avg. Coll. Period (days) 52.5 53.3 54.3 35
Inventory T/O (CGS/Inv) 5.2 5.3 5.1 8
*Industry Averages are approximate; data from comparable firms is difficult to obtain" rel="nofollow">in with any reliability.
Case 22 Readin" rel="nofollow">ing the Tea Leaves at Tea and More: Resolvin" rel="nofollow">ing Complex Supply Chain" rel="nofollow">in Issues 171