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Jack and Brian have been friends since early school days. Jack heads the operations of Bowen Metals Inc. in the USA, and Brian is the

Jack and Brian have been friends since early school days. Jack heads the operations of Bowen Metals Inc. in the USA, and Brian is the Chief Operating Officer at Kruger Accessories, also headquartered in the USA. Bowen Metals is a multinational corporation, catering to over 40 business customers across the globe, while Kruger Accessories is a strictly domestic company, servicing only local customers. Meeting over dinner, Jack and Kruger started discussing work related issues at their respective organizations, and the common concerns that emerged were all related to budgeting. During this discussion, they realized that the different nature of their customer base and geography they serve makes it difficult to borrow the budgeting strategies from each others organizations. Why do you think Bowen Metals and Kruger Accessoies cannot possibly mimic each others budgeting plans?

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