Pinnacle Mutual is one of the largest mutual life insurance companies in the world. Offering a full range of financial services, it competes with a wide range of financial services. In an attempt to compete more effectively, Pinnacle decided GAAP accounting and profit centers established in 1985. The case describes the processes used to create profit centers and some of the implementation issues that have been discovered. "Hide
by William J. Bruns, Jr., Karen E. Hansen Source: Harvard Business School 20 pages. Publication Date: October 27, 1986. Prod. #: 187021-PDF-ENG