Case: Nutricia Cuijk – closure of production plant


After more than a 100 years, Nutricia decided to close its ‘old’ production plant in Cuijk and build a new one, located in Haps. Nutricia’s production activities are transferred from Cuijk to Haps in phases. When M2-Consulting joined Nutricia Cuijk, the production site in Haps was being ramped up, and the shifting of production from Cuijk to Haps had already been set in motion. The Cuijk location was gradually scaling down and shutting down production lines.

The Assignment

M2-Consulting was assigned as accounting manager in order to lead the accounting team (3 FTE). In addition to the day-to-day accounting activities, the month-end close and reporting, the team needed to be led towards the closure of the production plant, and the assignment included specific accounting tasks related to the closure of the Cuijk location.


The assignment included challenges that were taken into consideration beforehand, but of course some unexpected events occurred.

  1. Team motivation

First of all, the team should be prepared to work in a new context after the closure of the plant. Of the original 6 FTE, 3 FTE had already left the team due to a reduction in workload.

  1. Postponed closure

Secondly, circumstances on the market changed during the assignment, resulting in a delay of the closure due to an increase of market demand. Naturally, this also impacted the challenge regarding the team’s motivation.

  1. Implementing new WOW

Thirdly, out of the original 5 production lines only 1 line was still open for production. As a result, tasks shifted within the team and reporting needs became less complex.

  1. Covid Impact

Lastly, the Covid pandemic hit during this assignment. As a result, team members needed to work from home and manage the site remotely.



The team’s motivation was sustained by a ‘bottom-up’ approach. During a team meeting, the team defined do’s and don’ts regarding communication and approach. Since tasks shifted within the team, each individual team member got the opportunity to broaden his or her knowledge and experience, which will lead to better job opportunities in the future.
New WOW’s and KPI’s were implemented, making the role of the accounting manager redundant. The accounting team currently reports to the finance manager. For more details about our approach on leading a team remotely please see: Leading a Team Remotely

Change management