Abstract
Due to the orientation of the project, it does not include elaborations on any other matters of the company but the financials and consideration on Hartmann's value proposition. Given the statements provided, we have worked with numbers from year 2006 to 2012 H1, which have also been used to provide a comparison and financial analysis of Huhtamaki and Hartmann. Other competitors than Huhtamaki have not been included. The calculations are strictly based on accurate numbers given by both companies. Hartmann's operations were identified and placed within industrial and egg packaging market, hence the project does not take other markets under consideration. Due to the limitations of the current paper, no shareholder analysis is provided considering Question 2.
Models and theories used
Question 1: Hartmann's value proposition within its business strategy had been investigated along with a determination of USP/ESP concepts. Question 2: Financial analysis and comparison of Huhtamaki and Hartmann by applying solvency and liquidity ratios calculations. Question 3: Analysis of profitability in a certain production group using ABC output. Question 4: Allocation of the overhead cost as well as mark-up, cost-based and market-based pricing had been provided for Hartmann.
