Andrew Protheroe, the general manager of Calder Stewart Roofing (a division of Calder Stewart Industries Limited, a New Zealand construction company), arrives at his office at nine o’clock on the morning of 23 September 2009. A few minutes later, Andrew is at his desk dealing with urgent correspondence when Linda Evans, his personal assistant, enters his office to remind him that Alan Stewart, the company’s CEO, will be arriving soon for the meeting they have at ten o’clock. Andrew asks Linda to bring Robert Cash, the financial manager, to his office. Robert and Andrew have been working on a project to produce a new roofing profile (the shape that is given to metal sheets to be used in roofing), which Calder Stewart Roofing plans to launch on the market in the next few months. Demand estimates look promising enough to justify investing in new bending machines. However, both acquisition and operation costs vary depending on the machines’ origin. Andrew is confident about the figures (see Table 19.1), but he wants to review them with Robert once again before the meeting commences. The company is considering the acquisition of three additional plate-bending machines. Andrew has to decide whether sourcing from a Chinese supplier instead of from one of its traditional suppliers in Germany, Switzerland, the United States, New Zealand or Australia is best. These machines form metal sheets used for roofs. Buying a new machine would normally not be a difficult decision, but the company experienced several problems in the acquisition of a new machine from the same Chinese supplier two years ago, and the issues regarding this purchase are still fresh in the minds of managers at Calder Stewart. Andrew knows that there are more than just ‘cost calculations’ that weigh on the final decision.