This case study has been developed to provide you with an opportunity to apply your understanding of strategic and sustainable management accounting concepts and practices to a real life business, Chobani yogurt. This case study is broken into two parts.
Background
Chobani, a manufacturer of Greek yogurt, was founded by Hamdi Ulukay in 2005 in Central New York. The firm is driven by a desire to “craft wholesome products using only natural ingredients” (Chobani, n.d.). The business was started after Mr Ulukay acquired a yogurt factory from Kraft. As Mr Ulukaya (2013, p. 2) described:
“Kraft owned the yogurt factory, and it had decided to get out of the yogurt business. The advertisement showed some photographs of the building, which had been constructed in 1920 and it appeared to be in rough shape. On a whim, I called the broker and arranged to drive over the next morning to take a look… The best thing about the place was the price: less than [US]$1 million. Some of the individual machines would cost more than that if purchased new”.

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