Publications
Publications
- October 1995 (Revised January 1999)
- HBS Case Collection
Western Chemical Corporation: Divisional Performance Measurement (A)
By: William J. Bruns Jr. and Roger Atherton
Abstract
The president and controller of Western Chemical Corp. are discussing the best way to measure and report performance of foreign subsidiaries. One subsidiary is a joint venture with its own borrowing capacity; another is wholly owned; and a third is wholly owned and serves as a sales base for regional sales. Applying generally accepted accounting principles gives income measurements that seem to conflict with true success of the operations.
Keywords
Citation
Bruns, William J., Jr., and Roger Atherton. "Western Chemical Corporation: Divisional Performance Measurement (A)." Harvard Business School Case 196-079, October 1995. (Revised January 1999.)
