AbstractThe first involvement arose because sales were in serious decline. From a position of considerable strength 8 years before, with half the market and twice the sales of the nearest competitor, the company was now performing only marginally better than its rivals. Of course, the total market had declined as well, but within that market the proportion of the company's sales had suffered too. The contact with the company arose because there had been yet another change of management and many remedies had been tried before. It was time to review those ideas again, to challenge assumptions and prejudices and to initiate and investigate other avenues. As work progressed, there were some major changes in thinking and objectives. Some well established practices were seen to be no longer necessary or useful and were abandoned, whilst others remained until it became possible to supersede them. But perhaps the greatest gain from the study came from the new and fresh attitudes that management were taking, coupled with their willingness to consider a broader range of possibilities than had been considered before. They were able to lay some worn out ideas to rest, whilst developing others which brought forth worthwhile potential dividends.