W.S. Industries is a manufacturing company in India that was facing increasing competition, globalization pressures, and difficulty satisfying customer needs with its traditional methods. To address these problems, the company implemented Activity-Based Management to better understand its costs and improve production efficiency. It formed an ABM task force and hired a consultant to oversee the transition. The ABM approach helped W.S. Industries increase production and customer satisfaction through on-time deliveries and higher quality products, allowing it to better compete in domestic and international markets.