| HBS Case Collection
(Revised January 2015)
Americhem: The Gaylord Division (A-1)
The Gaylord Division of Americhem, a large chemical company, is in the midst of the first use of a new zero-base budgeting system. The general manager of the division leading the process is experiencing disagreement and conflict among the members of the senior management team. This case describes a difficult meeting. A rewritten version of an earlier case.
Keywords: Budgets and Budgeting;
Management Practices and Processes;
Problems and Challenges;