Library Dissertation Showcase

The analysis and evaluation of the approaches taken by Coca-Cola and AG Barr to manage the Soft Drinks Industry Levy, focusing on the impact this has had on customer satisfaction and claimed behaviour

  • Year of Publication:
  • 2019

The business environment is constantly changing, which consequently forces businesses to adapt in order to achieve the best outcome from the change (Jonanoic, 2015, 144).
In the March 2016 budget, George Osbourne made an announcement, which was set to cause a drastic change within the Soft Drink Industry. This change came in the form of The Soft Drinks Industry Lev11 (SOIL) or as referred to by the media, the “sugar tax”, to be implemented in April 2018.
To manage this Briggs et al proposed three methods of managing the SDIL: refonnulate develop a low sugar range, or pass the costs onto the consumer (2017, 17). To examine these approaches, theories and previous examples that can offer insight into thoughts and considerations the companies had when choosing the appropriate strategy must be assessed.
This study will seek to examine which of these approaches were adopted by Coca-Cola and AG Barr (the parent company of Irn-Bru), using a range of articles concerning any changes made by the companies. Once approaches have been established within the literature review, the findings will seek to evaluate these them. Gaining a combination of primary and secondary data about the satisfaction and claimed behaviours of customers surrounding the company’s chosen approach, and the changes associated with this.
Finally, the analysis and conclusion will attempt to summarise the data collected, and form opinions on the success of Coca-Cola and AG Barr’s approaches to the SOIL in terms of customer satisfaction and claimed behaviours.

PLEASE NOTE: You must be a member of the University of Lincoln to be able to view this dissertation. Please log in here.