Company “D” is a multinational company. In the 198Os, the company expanded its business to Europe and in 1990 to USA mostly by acquisitions. Now the company has 13 independent plants all over the world. The company produces plasticubes and it has five different product families. The com- pany employs about 3300 people and 225 of them work at the head office in Finland. In 1993, the management has decided to move into the control of strategic business units. This means that the accounting system had to be changed. Many of the departments function in different business