Teranga West Africa presents a subsidiary of a European company located in a region of the world that presents some unique opportunities and challenges for conducting business. This case can be used as an introduction to a discussion of differences in doing business in a developing country environment from those of a typical Western setting. It can also be used to develop a spreadsheet that tracks actual versus estimated planned and unplanned costs and their impact on rate of return. Ideally, this case can be used for both. The case is appropriate for any accounting or finance course that deals with Managerial and Cost Accounting concepts, in addition to International Accounting issues.