Activity-Based Costing at Castrol India Limited

Management And Labour Studies, Vol. 29, No. 3, pp. 225-237, August 2004

Posted: 13 Nov 2004

See all articles by Manoj Anand

Manoj Anand

Management Development Institute

Abstract

Difficult time has its own merits. This is as much true for an individual as much it is for an organization. During this time the entire organization gets an opportunity to display its resilience through its innovative skills and creative abilities which otherwise would decay in dark anonymity in the brightness of prosperity. CIL has passed through the 'survival phase', 'chasing capacity and chasing growth phase', and 'cost effectiveness phases' during the last one and a half decade. Further, British Petroleum (BP) acquired 71% equity stake in CIL in March 2000. The cost management systems of CIL have undergone a sea change during this period.

Keywords: Activity-Based Costing, Management Case, Castrol India

JEL Classification: M41

Suggested Citation

Anand, Manoj, Activity-Based Costing at Castrol India Limited. Management And Labour Studies, Vol. 29, No. 3, pp. 225-237, August 2004, Available at SSRN: https://ssrn.com/abstract=617722

Manoj Anand (Contact Author)

Management Development Institute ( email )

Gurugram, Haryana 122001
India

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