represents a differentiation point and to delay the packing process until the actual customer orders are known. This idea implies that now there are three differentiation points and the decoupling point is moved up to the packing process. There are two options as to whether the packing process is carried out at the factories or at the distribution centres. Employing the first option implies that the packing process is carried out at the factories from where finished goods would be dispatched directly to retailers. For the second option, unlabelled jars are sent to the distribution centres, to be labelled, packed, and dispatched, once orders are received. After discussions with the company’s Supply Management team, the first option was eliminated. The decision to exclude the first option is understandable when considering the logistics activities currently implemented by the company. Soluble coffee is only one of the products manufactured by this company and there are many other manufacturing facilities located across the UK and Europe, producing all different products other than soluble coffee. All the products are stored and consolidated at the distribution centres from where shipments to retailers are taking place, enabling economies of scale in logistics.