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Activity-Based Costing at Castrol India Limited

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  • Manoj Anand

Abstract

Difficult time has it's 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 it's resilience through it's 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.

Suggested Citation

  • Manoj Anand, 2004. "Activity-Based Costing at Castrol India Limited," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 29(3), pages 225-237, August.
    • Handle: RePEc:sae:manlab:v:29:y:2004:i:3:p:225-237
    DOI: 10.1177/0258042X0402900305
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