For years, companies have been announcing outsourcing decisions and plant closings.

Check the recent business news (e.g., http://www.wsj.com or http://www.businessweek.com)

for this type of announcement. Go to the company’s Web site for information on the decision. Write a brief (1- to 2-page) description of the decision, and speculate on what types of costing information might have led to it.