Strategy & Management · Strategy Implementation

Strategy in Action — Close the Mandate Gap at Hibernia Climate Systems

A four-round, advanced general-management strategy simulation set inside Hibernia Climate Systems, the €480M Building & Energy Systems division of Dublin-listed Boyne Industrial Group.

4 rounds Executive English, Español

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About this simulation

A four-round, advanced general-management strategy simulation set inside Hibernia Climate Systems, the €480M Building & Energy Systems division of Dublin-listed Boyne Industrial Group.

A new group CEO has issued a binding three-year mandate: lift return on invested capital (ROIC) from 11% to 16% and grow revenue from 2% to 8% per year — while cutting Hibernia's capital envelope 20% to €48M and reweighting bonuses toward growth.

As the business-unit Managing Director you have one strategic-planning cycle, modelled as four rounds, to (1) diagnose the strategy gap — decompose ROIC into margin and capital-turn drivers, rank the equipment, installation and service segments, and quantify the ~€95M revenue / ~5 ROIC-point Year-3 gap; (2) commit to ONE coherent strategic direction among Volume/scale (heat-pump capacity), Servitization (recurring service revenue, higher margin, lower capital intensity) or Premium/differentiation (integrated low-carbon systems) — and state what Hibernia will stop doing; (3) design the planning and control system that actually delivers it — a focused KPI set, incentive reweighting across the conflicting commercial, finance and operations functions, planning cadence (annual budget vs rolling forecast vs milestone), and a parent control style (financial / strategic control / strategic planning à la Goold & Campbell) the financial-control parent will actually use; and (4) allocate the constrained €48M against €78M of investment demand across the three live cases plus working capital, then defend a Year-1/2/3 ROIC-and-growth path to the group board.

Operationalising Pat Gibbons' thesis that strategy becomes real only through the planning and control system, the math rewards a committed direction whose control system and capital pattern are mutually consistent, and punishes the five classic errors — strategy-without-system, hedging across all three archetypes, ignoring the capital cut, scorecard inflation a financial-control parent overrides, and treating the three functions as one team.

Final KPIs track ROIC, Revenue Growth, Strategic Fit and Capital committed against the hard €48M cap.

Who it is for

An advanced simulation for participants used to working with the main frameworks and trade-offs of the subject, designed for executive education and experienced professionals.

How a session runs

  1. The instructor creates a session from the Eureka dashboard and invites the participants.
  2. Participants play 4 rounds. In each one they submit their decisions and the simulation calculates the results.
  3. The simulation can be run in English, Español.
  4. The instructor follows each participant's progress and results from the dashboard, and uses the class results for the debrief.

Decisions participants make

The decisions participants make during the simulation:

  • Decompose ROIC: which lever can credibly close the 11%→16% gap here?
  • Rank the segments: where is growth-and-return potential highest?
  • Name the single biggest reason current strategy delivers only 2% growth
  • Quantify the Year-3 revenue gap to the 8% mandate (€M)
  • Commit to ONE strategic direction — no hedging
  • A real commitment names what you STOP doing. What do you cut to fund the bet?
  • Conviction: how firmly do you commit the division to this one direction? (%)
  • How many KPIs do you put in the divisional scorecard?
  • Reweight the incentive across the three functions toward your chosen strategy?
  • Planning cadence to match the new strategy

What participants track

What participants follow on screen as the rounds go by:

  • ROIC, Growth & Strategic Fit Trajectory

Subjects covered

Designed for courses in Strategy Implementation.

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