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

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

by V.G. Narayanan and Jeremy Cott


Describes activity-based budgeting at W.S. Industries. Also describes target costing-led product redesign, and product, customer, and order profitability.

Keywords: Activity Based Costing and Management; Operations; Energy Industry; India;


Narayanan, V.G., and Jeremy Cott. "Activity-Based Management at W.S. Industries (B)." Harvard Business School Case 102-063, February 2002. (Revised November 2002.)