1. What strategies might P&G consider when entering a country (in general, not just Poland) for the first time? What alternatives could they use to achieve sales distribution coverage? What was Jim Wilen's initial approach to starting business in Poland? Why did he select this approach rather than the alternatives? How did the approach change over time?

2. Exhibit 4 depicts alternative distribution strategies for servicing an end-consumer in Poland. What determines which strategy is used for a given customer?

3. Develop a rough timeline of events and actions that are covered in the case. The textbook describes key functions of management accounting and control: cost analysis, planning and forecasting, performance evaluation of business units and individuals. As you consider the timeline, focus on the management practices that the two top P&G managers introduced. Map these practices into the key functions of management accounting.

4. What cost data are available to distributors before Bill Brown intervenes? What are the sources of this data? As a distributor, what data would you need to manage your business? As Bill Brown, what data would you need to manage P&G's relationship with distributors?

5. As a distributor, what information would you use to evaluate your subordinates (i.e., warehouse workers, the warehouse manager, van selling representatives)? Is this the same information you suggested for use in evaluating the performance of your distribution business (question 4, above)?

6. What is different about the way that management accounting data emerges as compared to financial accounting data? Do these differences explain the changes underway at Rolls Royce (see reading)?

7. What similarities and differences do you see between P&G's strategy for achieving coverage in Poland and the current day efforts of consumer goods firms in Pakistan and in South Africa (see readings)? Is their co-location with Amazon in U.S. warehouses (see reading) consistent with the 3-tier approach that they used decades ago in Poland? In what ways is it similar or different?