Case | HBS Case Collection | October 2001 (Revised May 2010)

Sarnia Corporation

by Thomas R. Piper


A division manager must explain why his division failed to meet its budgeted profit performance as well as meet with members of his management team to discuss corrective action.

Keywords: Budgets and Budgeting; Business Divisions; Profit; Management Teams; Managerial Roles; Failure; Performance; Strategy;


Piper, Thomas R. "Sarnia Corporation." Harvard Business School Case 202-051, October 2001. (Revised May 2010.)