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Suguna Poultry Farm Ltd.*

IIt was a typical spring evening in March, when Ashok Tyagi, Regional Manager Karnataka, Suguna Poultry Farm Ltd., was wading through the busy Bangalore traffic after a hard day’s work at office. He and his team had just finished finalizing the budget draft for the coming financial year 2007–2008. As he waited in his car endlessly at the next traffic signal, he had ample time to reflect on the recent performance of the company. The Karnataka region had just achieved a 30% increase in sales over the previous year, raising Suguna’s market share in the region close to 32%.

Although he was satisfied with the previous year’s sales, he was determined to improve the company performance in the following year. Ashok was ...

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