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  • October 1995 (Revised January 1999)
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Western Chemical Corporation: Divisional Performance Measurement (A)

By: William J. Bruns Jr. and Roger Atherton
  • Format:Print
  • | Pages:9 
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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

Business Subsidiaries; Financial Reporting; Performance Evaluation; Chemical Industry

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.)
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About The Author

William J. Bruns

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Related Work

    • January 1999
    • Faculty Research

    Western Chemical Corporation: Divisional Performance Measurement (B)

    By: William J. Bruns Jr.
    • January 1999
    • Faculty Research

    Western Chemical Corporation: Divisional Performance Measurement (C)

    By: William J. Bruns Jr.
Related Work
  • Western Chemical Corporation: Divisional Performance Measurement (B) By: William J. Bruns Jr.
  • Western Chemical Corporation: Divisional Performance Measurement (C) By: William J. Bruns Jr.
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