Case | HBS Case Collection | October 2013 (Revised January 2015)

Americhem: The Gaylord Division (A-1)

by David A. Garvin


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; Leadership; Management Practices and Processes; Strategic Planning; Problems and Challenges;


Garvin, David A. "Americhem: The Gaylord Division (A-1)." Harvard Business School Case 314-011, October 2013. (Revised January 2015.)