The Tower and Lattice division of Akron Crane Works is considering investing in a small machine shop in order to insource production of a wide range of small parts. The purpose is to lower costs and also reduce lead times. Analyst Peter Tang plans to model this decision by treating the vendor prices as savings and comparing those savings to the cost of internal manufacturing, acknowledging the needed up-front investments. Tang’s supervisor, Tanya Garina, sets the stage for a lively discussion of economic value drivers by expressing initial disdain for the proposal, which, when analyzed, turns out to generate a great deal of value.