Problem
1. Costs and fluctuations are often discussed in the MD&A section. Any comments on your analysis here?
2. Pricing decisions often relate both to knowing your costs as well as to the strategy of pricing. Competition, loss leaders, and other elements may be discussed in the MD&A section. Emerging markets and product lines are also an issue for some companies. What do you learn from your review?
3. Corporate Social Responsibility (CSR) and Sustainability relate to many issues including pollution and the cost of remediation and hazardous wastes. What do you learn about these topics from the SEC 10-K?
4. Contingencies and liabilities: can they be estimated? Are they probable to occur? What do you learn about your company in this area? How might cost issues including profitability relate to these topics for your company?