You are now Casper and/or Frost and are developing an action plan for the next two years (2011 and 2012) for the ATH division of Scepter. What does this plan look like? Also, how do you get 95 people aligned to achieve this plan?Please submit a memo detailing your responses.

II. Growth Phase: 211-212 After the acquisition by Scepter in 2011, the original ATH management team (Casper, Frost, and the other managers hired from EDD? through 2011] decided to stay with the business. They were given a great deal of autonomy to manage the newly acquired business. Corporate managers at Scepter Pharmaceutical believed that the culture of this entrepreneurial start-up was fragile, and could be destroyed by forcing the use of bureaucratic planning and control techniques on this small company. In addition, any attempt to meddle in the decision making authority of the founding managers could be construed as impeding the ability of ATH to meet its earnout goals. The overriding objective of A'IH senior managersand their oorporate-level oounterparts at Scepter Pharmaceuticalwas to acquire market share through new product development and aggressive marketing efforts. Casper, Frost, and the other senior managers made it clear how important it was to build A'TI-I's acceptance and franchise. Senior managers talked about the importance of market share in their frequent, informal management meetings, and pored over weekly shipment data to learn how they were faring in the competitive marketplace. Market share targets were not formally linked to the compensation of individual managers. Instead, annual bonuses were established subjectively, based on the perceived contribution of each individual to the suooess of the business. When the FDA approved the new generation of products in 2012, the first installment of the earn- out was paid. However, the study of the competitiveness of the technology had shown that a new technology developed in Europe could challenge ATI-I's position. Therefore, this portion of the earn- out was not paid. Unfortunately, prot performance for 2011 and 21112 proved to be very disappointing [see Table C]. Although sales revenue had increased dramatically, losses had mounted precipitously. The plan had been to build market share while holdingat worsta breakeven profit position. In fact, 2011 and 2012 had generated 543 million in losses. Part of this was due to the heavy investment in development costs, which were expensed directly. If senior management wanted to meet the requirements for the final $150 million earnout payment, they needed to turn around the bottom line for 2013