Dory & Nemo Early Learning Center

The case requires students to evaluate the current situation and growth options of a small business, Dory & Nemo Early Learning Center (D&N), which provides intergenerational programming to preschool children at a retirement home. The learning center was opened in September 2014, and it was able to make a small profit each year. However, it is projected that there would be a 75 percent decrease in net income from $8,072 in Fiscal 2016 to $1,819 in Fiscal 2017. Davis and Nathans, business partners of D&N, met to discuss the following growth options: (i) Mosaic Retirement Residences' proposal to set up two learning centers at their retirement homes each year for a total of six in three years and (ii) Harmony Retirement Residences' proposal for leasing space to set up learning centers at their retirement homes, one new learning center a year for a total of three in three years. Furthermore, Davis and Nathans had decided to increase the program fee from $320 to $350 per week for the 2017–18 academic session in September. They would also like to reduce their workload from 50 to 40 hours per week, increase their vacation time from two to three weeks, and increase their salaries and bonuses. Students must consider personal objectives of business partners and mission of D&N in the analysis. They learn to identify relevant information for decision making, apply appropriate analytical tools for quantitative analysis, integrate qualitative and quantitative factors in decision making, and make recommendations consistent with analysis. Résumé Centre d'éducation préscolaire Dory & Nemo Dans la résolution du cas proposé, les étudiants sont appelés à évaluer la situation courante et les options de croissance d'une petite entreprise, un centre d’éducation préscolaire appelé Dory & Nemo (D&N), offrant un programme éducatif intergénérationnel aux enfants d’âge préscolaire dans une résidence pour aînés. Le centre d’éducation a ouvert ses portes en septembre 2014 et a pu tirer de ses activités un modeste profit chaque année. L'on prévoit toutefois un déclin de 75 % du bénéfice net qui passerait de 8 072 $, pour l'exercice 2016, à 1 819 $, pour l'exercice 2017. Davis et Nathans, partenaires d'affaires de D&N, se sont rencontrés pour discuter des options de croissance suivantes : 1) la proposition de Mosaic Retirement Residences visant l’établissement de deux centres d’éducation par année dans ses résidences pour aînés, soit un total de six centres en trois ans; et 2) la proposi