Case 6 - Activity-Based Management Activity-Based Management at W.S. Industries (A) 1. What are the main differences between the old cost system at WS Industries and the new ABC system? 2. Is WS a good candidate for ABC? What are the pluses and minuses of the ABC and ABM at WS Industries? 3. WS Industries used ABC to drive continuous improvement projects (CIPs). Was it good idea to link incentives to CIPs? 4. Did WS Industries need ABC to execute CIPs? Wouldn't workers dream up CIPs based on their local knowledge as long as their incentives were linked to savings from CIPs? 5. Is it useful to classify activities as valued added and non-value added for CIPs