This case study places students in the role of KINAYA's strategic committee.
Over three simulated financial periods (T1, T2, T3), they must make strategic decisions such as investments, mergers, divestitures, or entering new markets.
These decisions need to ensure financial performance, strategic alignment, risk management, and sustainable development.

Management control tools (dashboards, profitability forecasts, ROI, and capital productivity indicators) are central to analyzing each scenario.

The case enables students to measure, understand, and analyze intermediate situations by comparing projected goals with actual results or analyzing results over consecutive years.