Disney’s top management team decided to expand the company’s Florida operations by building an entirely new theme park named Disney’s Animal Kingdom. Created and designed by Walt Disney’s Imagineering Division, this 500-acre theme park would offer guests wide-ranging adventures and tell the fascinating stories of all animals- ancient and present day, real and imagined. Now the detailed planning phase began. How would the Animal kingdom’s many attractions designed by the Imagineering Division be laid out and organized? What food and beverage operations would be appropriate? How many employees would be needed on a day-to-day basis? What supplies would be required to run the park? How much would electricity and other utilities cost? How much would running the park during a typical year cost? Finally, how should the park’s admission be priced given predicted patronage? Disney’s management team had to plan for running the Animal Kingdom, which meant developing a detailed financial and operational description of anticipated operations.