In his introduction the author says: "The effectiveness of the method has been tested under actual conditions. Over a recent 16-month period, financing and hedging against devaluation of Brazilian cruzeiros cost one major U.S. corporation $1.6 million. It was subsequently shown that had the treasurer been guided by optimal solutions arrived at by the computerized technique he could have reduced the costs to $275,000, a saving of 83%. Improvements on current practices can thus be measured precisely with this technique."
The book provides all the preliminary facts and concepts necessary to understand the problem and the theoretical model before presenting the model itself. A case study of a hypothetical Ace International Company shows how "real-life" financial transactions and operation constraints can be handled by the model, and how it may be extended by refining some assumptions and eliminating some simplifications. Information requirements for the technique are expressed in financial terms, and the data are available in most information systems of large international corporations. The mathematics employed is simple algebra, basic probability, and statistical decision theory.