Publications
Publications
  • February 1987 (Revised February 2000)
  • Case
  • HBS Case Collection

Polysar Limited

By: Robert L. Simons
  • Format:Print
  • | Pages:13
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Abstract

Canada's largest chemical company produces and markets butyl rubber in two divisions, each treated as a profit center. The new plant in the North American Division operates below capacity resulting in a significant volume variance and an operating loss. The European Division is at capacity and is profitable. The actions of the European Division affect the capacity utilization of the North American Division. Includes divisional financial statements and interviews with the vice-presidents of each division.

Keywords

Loss; Profit; Financial Management; Volume; Performance Capacity; Financial Statements; For-Profit Firms; Market Participation; Chemical Industry; Rubber Industry; Canada

Citation

Simons, Robert L. "Polysar Limited." Harvard Business School Case 187-098, February 1987. (Revised February 2000.)

About The Author

Robert Simons

Accounting and Management
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