In this case, Matt Shomer, a 30-year-old owner-manager, wants to turn around the operations of Alpharetta, Georgia’s, Great Southern Bunk Beds, Inc. (GSBB). This manufacturer of high-quality custom-made beds has been losing money, and Shomer wants to bring it to profitability. He recognizes that because of the strong demand potential and tough competition in the business, expanding GSBB’s capacity and marketing reach is vital for the company to reach its potential. Shomer intends to study in detail how an expansion plan could help GSBB become more competitive by simultaneously cutting its costs and expanding its client base.