This case presents the coming year's performance goals as established by Marietta Austin, the new president of Tractors, Inc. (a subsidiary of AA Equipment Corporation [AAEC], a fictional company), along with data pertaining to several years of actual financial performance. Austin has asked her direct reports to come to a meeting with specific ideas for actions that they plan to pursue in order to help the business unit achieve those performance goals. Students are tasked with creating their own ideas for action to meet the stated goals.