In order for Starbucks to return to growth and profitability they should focus on the cost structure and tackle the net margin issue which would increase sale income. Strategy of this would be cost management. A day-to-day business analysis is needed to integrate the decision-making of what are controllable, preventing costs from getting into the structure of unnecessary expense. Investment only where it makes sense and addressing the total cost of the business. The focus of this would facilitate the profitability, will support formulation of pricing strategy, enables financial analysis and achieve long-term growth and sustainability objectives.