{text:bookmark-start} Kudler Fine Foods: A {text:bookmark-end} problem in need of a solution. Kudler Fine Foods Situation Analysis: Kudler Fine Foods is a small chain of gourmet grocers headquartered in La Jolla, California and is wholly owned by entrepreneur Kath Kudler. In addition to the La Jolla store KFF has locations in Del Mar and Encinitas as well. Kathy Kudler has sole management responsibility for purchasing, human resource management, and all corporate decisions. In her absence many critical business functions are not performed until she returns to work. The La Jolla and Encinitas stores are profitable, but the Del Mar location is not proving to be viable. Plans are already being implemented to open a location in Carlsbad at which time the Del Mar location would be closed. Additional geographic locations are being considered with the San Francisco area being targeted next. One of the major challenges facing Kudler Fine Foods is the fact that a large quantity of their inventory is highly perishable. Current practice is to donate non-saleable items to charity or to allow employees to take merchandise home. Another problem that is impacting cash flow is the excessive quantity of accounts receivable that has been charged off to bad debt. Kudler Fine Foods is considering expanding into catering and adding deli departments. Additional advertising is scheduled with plans to advertise in the local yellow pages. A website is also being developed. Problem Statement: Kudler Fine Foods will become a nationally successful chain of gourmet grocers by providing the finest quality merchandise and customer service while maintaining profitability. End Vision: Kathy Kudler is the visionary behind Kudler Fine Foods and her vision is to expand her fledgling company nationally. At that point she would like to look at the feasibility of selling to a larger enterprise and retiring. In order to achieve this goal she needs to re-evaluate some of her business strategies....