Case | HBS Case Collection | November 2000 (Revised November 2002)

Activity-Based Management at W.S. Industries (A)

by V.G. Narayanan and Sanjay Pothen

Abstract

W.S. Industries undertakes the design and implementation of an activity based costing (ABC) system, and the ABC information empowers workers to make process improvement decisions. Workers' incentive pay is tied to cost savings from process improvements.

Keywords: Activity Based Costing and Management; Motivation and Incentives; Performance Evaluation; Organizational Change and Adaptation; Knowledge Management; Energy Industry; India;

Citation:

Narayanan, V.G., and Sanjay Pothen. "Activity-Based Management at W.S. Industries (A)." Harvard Business School Case 101-062, November 2000. (Revised November 2002.)