Publications
Publications
- November 2000 (Revised November 2002)
- HBS Case Collection
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.)