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Loewen

Introduction
The Loewen Group, Inc. began its consolidated death care business in 1969 and is the second largest death care firm in North America. In the 1970s and 1980s, the company experienced explosive growth through the acquisition of many funeral homes. By 1999, the company is in major financial crisis because of enormous debt acquired as the result of financing through debt.
This death care industry has two primary activities: providing services such as funeral, burial and cremation arrangements and products such as selling caskets, urns, cemetery plots and gravesite markers. These services and products are normally sold on a pre-need or at-need basis. With a pre-need arrangement, customers pay in advance for the services and products. Under an at-need basis, payment is received at the time of death. The revenues in this industry are relatively predictable because:
• Death rates are driven by demographic factors
• Lack of price competition due to difficult new......


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Approximate Word Count: 1362
Approximate Pages: 6 (250 words per double-spaced page)

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