Garden Crafts Inc. plans to produce and market a new product, the Sit N’ Caddy. Garden Crafts has developed a mission statement and strategy that emphasize value, quality, and conscience in product development. Garden Crafts will be incorporated as a Chapter S corporation in Georgia, with stockholders Rob Kane and Keith Jones. The operational facilities will be separate from the administration offices. Start-up costs will be covered mainly by Mr. John Houseman, former owner of Kustom Kabinets, who will hold the equipment cost as a private note.

The Sit N’ Caddy is a stool/tool caddy made of premium grade hardwood. Market research reveals similar products in the market, but none that offer the same degree of customization as the Sit N’ Caddy. Home Depot is the largest national retailer in home and garden supplies, making it an ideal target for sales. Two-thirds of homeowners spend an average of $532 annually on gardening products, indicating a highly profitable future for Garden Crafts.

Since Home Depot is the target customer, Garden Crafts’ strategy revolves around the regional buyer for Home Depot. The sales price will be dictated by Home Depot’s merchant pricing system. Garden Crafts has decided that the lowest price they will accept from Home Depot is $20. With a single product and a standard price, the forecast predicts an 11% growth rate over three years.

Labor costs account for $5 per unit out of the $10 production cost. Piece-rate compensation will be used for future employees instead of an hourly rate. Some of the net profits will be paid as dividends to the two founders, while the remaining profits will be invested in an aggressive-growth mutual fund as retained earnings.

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Gross sales figures show an increase over a three-year period, in line with the projected 11% growth rate. Operating expenses also increase, but not at the same pace as sales. This deviation is due to prepaid expenses in the first year and additional expenses that occur only in the first 15 months. The first year sales are profitable, followed by modest growth in the second and third years.

In summary, Garden Crafts is well-positioned to achieve healthy returns on a minimal investment. The key factors contributing to their success include the founders’ knowledge and skills, Home Depot’s commitment, the unique design of the Sit N’ Caddy, and the continuous growth of the home and garden market.

Objectives for Garden Crafts include designing and building a workshop capable of producing 10,000 units of the Sit N’ Caddy annually, developing a brochure and specification sheet for the product, and reducing production costs through increased design efficiency.

The mission of Garden Crafts is to prioritize quality in production and shipping processes. They aim to create a business centered around the Sit N’ Caddy, ensuring safe working conditions for employees above profits. Garden Crafts plans to use diverse marketing methods to reach a wide gardening population and remain open to new production methods, product line changes, and custom orders.

The keys to success for Garden Crafts are effective promotions to reach gardening enthusiasts, efficient production to minimize waste, flexibility to accommodate new ideas from customers, and a willingness to think outside of the box and embrace new opportunities.

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