Article: FINDING REASON FOR DISNEY PROFIT DIP AS EASY AS ABC.(NEWS)(Statistical Data Included)

Byline: Dave McNary Daily News Staff Writer

Mickey Mouse's magic touch may be disappearing.

Walt Disney Co. shares plunged 7 percent Tuesday after the entertainment giant announced that its year-to-year profit will decline and likely lead to companywide cost cutting.

In an unusually blunt assessment, Chairman Michael Eisner said in a statement, ``Although the Disney franchise has a demonstrated ability to drive long-term growth, we are definitely not satisfied with our current performance. As a result, we are taking a number of steps, including an across-the-board assessment of our cost structure to address the situation.''

The profit ...

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