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Monday, May 17, 2010

Fifty Percent Cutter


Babu Kutter got the fame as “50% cutter” in the new unit of Famous Expo Industry. The new unit of this company was in its project stage and obviously it had yet to breakeven and to start making profits.

The President of the unit was indoctrinated into Famous Expo’s very important dogma of thrift. Famous Expo was famous for its economy initiatives and managers of other organizations were deputed to Famous Expo to learn those tricks of the trade which saved enormous money for Famous Expo and earned for it one of the best profit figures in the industry.

The President of the unit had come up from the ranks in the company and swore by its principles of frugality. The motto of the company was, “Save wherever and whenever even remotely possible”.

The new unit of Famous Expo which was in its commissioning phase had employed people from various outside organizations. Therefore, they were yet not so conscious about the economy principles of the company.

Being a new unit, the activity of purchasing this thing or that thing was one of the highest order activities. All kinds of employees from all kinds of departments of the unit used to raise purchase requisitions for various materials required for the completion of the project. Absence of a budgeting system (the unit being new, this system was yet to be formulated for implementation) and absence of consumption norms (again, the unit being new) made it difficult to find out a basis for approval or disapproval of the quantities of materials requisitioned.

Yet, the President found out a way of controlling the incessant purchases by installing Babu Kutter in the unit’s budget control department. Babu Kutter was a carbon copy of the President at least in the matters of respecting money. He had earlier worked under the shadow of the President in company’s other units. The President was confident that Babu Kutter was a system in himself and that system had a way of controlling the expenses. The President himself did not know exactly how Babu Kutter used to control expenditure in the company; but he knew for sure that it worked thoroughly though it always remained an enigma to him. Yet…….

As soon as Babu Kutter was brought in the saddle, all the purchase requisitions started getting routed through Babu Kutter before they landed on the desks of the buyers of the unit. Babu Kutter invariably slashed down the quantities on the requisitions. For example, if a user department’s manager asked for purchase of say 100 kilograms of some material, he invariably was made to get a surprise by receiving only say sometimes 70 kilograms or other times say 65 kilograms. When enquired about the short purchases, the buyers would direct their fingers at Babu Kutter of budget control. When they asked Babu Kutter about it, he simply used to say, “Start working with 70 kilograms. Right now the funds are a bit of a problem. Whenever and if you feel the necessity for the rest 30 kilograms, you can always raise a supplementary purchase requisition.”

The user department’s initial reaction to this was, “Fair enough.” But soon they realized that this story of Babu Kutter was going on and on; short purchases became a rule. Short purchases were creating problems in the expeditious completion of their work. On the other hand constant pressure was created by the President all the time to expedite the project.

Whenever, the user managers took up this case of short purchases pointing out to Babu Kutter as the reason, the President used to laugh out and say, “Come on. He is doing his job. You should do yours.” And the matter died there.

Soon user departments learnt a new trick. They would inflate the figures of materials to be purchased by around 25% to 30% over and above what was actually needed, on the purchase requisition slips. And after the cut by Babu Kutter, they would finally receive exactly the quantities of materials they needed. Soon, people stopped complaining to Babu Kutter or the President.

Babu Kutter and the President were no fools. Stoppage of complaints from user managers alarmed them. They conferred with each other and secretly worked out a new system of budget control.

From that day onwards, Babu Kutter started cutting the quantities on the purchase requisitions by exactly half. He started applying his well tested formula of 50% cut. Babu Kutter’s job became simpler and more effective. He did not have to think about whether to cut 20% or 25% or 30% or any other percent, he had just one figure to apply i.e. 50%.

It created havoc amongst the user managers. But they could not do much about it. They had played a trick and now Babu Kutter played a trick. Tit for tat- nothing wrong about it. So, they ganged together to teach Babu Kutter a lesson. And soon an opportunity came their way.

The President had decided to shift from his make shift city project office to his new permanent factory office. The office needed furnishing and decoration befitting a president of a highly reputed and huge organization of the scale of Famous Expo. Unit’s administrative manager was in charge of this.

Administrative manager performed his job of furnishing the new factory office of the president meticulously.

And one fine day, the President wanted to inspect his new factory office and also inaugurate it formally before physically shifting there. All the heads of the departments of the unit along with their key subordinates including the administrative manager and Babu Kutter were invited to attend this inaugural ceremony.

The president cut the ribbon. Everyone present clapped. And the president entered the office along with all the invitees. The curtains in the office attracted his attention first before he could look at anything else. He noticed that all the curtains were half in length of the standard length really required of those curtains. All the curtains started from the ceiling alright but invariably abruptly ended somewhere in the middle of the window or middle of the wall. They looked like rags and incomplete.

He was furious. He was fretting and fuming. He looked at the administrative manager accusing him with his eyes gone red and watery, “What’s this joke?” He could not speak any more; he was feeling so very humiliated in front of so many of his subordinate employees.

The administrative manager said with a calm and quiet disposition, “Sir, I had asked for the full length curtains on my purchase requisition alright but I understand that Mr Babu Kutter cut it by 50% as an economy measure. That’s why.”

Related Book

"Sensitive Stories of Corporate World" (available from Amazon, get it online)
Read many more management anecdotes/management case studies in the eminent author Shyam Bhatawdekar's best selling book "Sensitive Stories of Corporate World" available online from Amazon as an eBook as well as a printed book.
Other Related Reading
For everything you wanted to know on building leadership and management, refer Shyam Bhatawdekar’s website: http://shyam.bhatawdekar.com/
Also, refer our High Quality Management Encyclopedia at: http://management-universe.blogspot.com/
For “out of box thinking” articles by Shyam Bhatawdekar, refer: (Out of Box Ideas) http://wow-idea.blogspot.com/
Read other blogs of Shyam Bhatawdekar at: (Home Page for Writings of Shyam Bhatawdekar) http://writings-of-shyam.blogspot.com
Additional Reading Opportunities

Alphabetic List of of Management Topics and Their Site URLs
(The term "management" here does not limit itself to just about business management but it encompasses management of all kinds of things like life management, home management, family management, health management, travel management, food management and so on).

Home Pages for All the Topics

1. (Home Pages for Brief Introduction to All the Business Management Topicshttp://management-universe.blogspot.com/http://management-universe-enotes.blogspot.com/ and http://shyam.bhatawdekar.com

2. (Home Page for All General and Psychological Counseling) http://counselingfamily.blogspot.com/

3. (Home Page for All Home Tips: Home and Family Managementhttp://home-tips-tricks.blogspot.com/

4. (Home Page for All Products: Products Knowledge Managementhttp://products-all.blogspot.com/

Topics Starting with Numbers

(5S Housekeeping) http://5s-housekeeping.blogspot.com/
(5S Housekeeping at Home: Home Managementhttp://5s-housekeeping-home.blogspot.com/

Topics Starting with Alphabets

A
(ABC Analysis or Pareto Analysis or 80/20 Rule) http://abc-pareto-analysis.blogspot.com/ or http://shyam.bhatawdekar.net/index.php/2011/07/20/abc-analysis-or-pareto-analysis/
(Activity Based Costing- ABC) http://activitybased-costing.blogspot.com/
(Advertising) http://advertising-mass-communication.blogspot.com/
(Anecdotes in Management) http://management-anecdotes.blogspot.com/
(Anger Management) http://controlling-anger.blogspot.com/
(Articles, blogs and knols of Shyam Bhatawdekar: Home Page) http://writings-of-shyam.blogspot.com/
(Assertiveness) http://assertiveness-skill.blogspot.com/
(Assessment Centers) http://assessment-centers.blogspot.com/
(Authentic and Free Management Notes) http://authentic-management-notes.blogspot.com/
(A to Z of Management Systems) http://a-z-management-systems.blogspot.com/
(A to Z of Quality Techniques) http://a-z-quality-techniques.blogspot.com/

B
(Balanced Scorecard) http://balanced-scorecard-system.blogspot.com/
(Basic Statistics) http://statistics-basic.blogspot.com/
(Behavioral Safety) http://behavioral-safety.blogspot.com/
(Benchmarking) http://benchmarking-system.blogspot.com/
(Body Language or Non-verbal Communication) http://body-language-communication.blogspot.com/
(Books- Best Books) http://best-book-list.blogspot.com/
(Books- Best Management Books) http://best-management-books.blogspot.com/
(Boundarylesshttp://shyambhatawdekar.blogspot.com/
(Brainstorming) http://brainstorming-technique.blogspot.com/
(Branding- Personal/Professional Branding http://professional-branding.blogspot.com/ or http://shyam.bhatawdekar.com/
(Business Ethics and Ethics in Management) http://business-management-ethics.blogspot.com/
(Business Plan) http://business-plan-preparation.blogspot.com/
(Business Process ReengineeringBPRhttp://business-process-reengineering-bpr.blogspot.com/

C
(Career Planning within Organizations) http://organizational-career-planning.blogspot.com/
(Case Method) http://case-method.blogspot.com/
(Case Studies in Management) http://corporate-case-studies.blogspot.com/
(CEO Roles, Qualities and Competencies) http://ceo-qualities.blogspot.com/
(Change Management) http://manage-change.blogspot.com/
(Child Development: Stories for Childrenhttp://stories-children.blogspot.com/
(Children’s Behavior Problems: Family Managementhttp://child-behavior-problems.blogspot.com/
(Coaching) http://coaching-skill.blogspot.com/
(Communication) http://communication-for-business.blogspot.com/
(Competencies- Life Managementhttp://shyam-bhatawdekar.blogspot.com/
(Competency Matrix/Competency Mapping: Success by Building Competencies/Skills) http://competency-matrix-mapping.blogspot.in/
(Competency Mapping) http://competency-map.blogspot.com/
(Competency Matrix) http://competency-matrix.blogspot.com/
(Conflict Management) http://manage-conflict.blogspot.com/
(Corporate Governance) http://corporate-governance-policy.blogspot.com/
(Cost Management) http://cost-management-control.blogspot.com/
(Cost of Quality- COQhttp://cost-of-quality.blogspot.com/
(Counseling at Workplace)http://counseling-skill.blogspot.com/
(Counseling: Psychological) http://counselingfamily.blogspot.com/
(Creativity- Out of Box Articleshttp://wow-idea.blogspot.com/
(Creativity and Innovation) http://creativity-management.blogspot.com/
(Critical Thinking skills) http://critical-thinking-skills.blogspot.com/
(Cross Cultural Etiquette and Manners) http://cross-cultural-etiquette.blogspot.com/
(Customer Orientation) http://customer-orientation.blogspot.com/
(Customer Relationship management- CRMhttp://customer-relationship-crm.blogspot.com/

D
(Daily Management) http://daily-management.blogspot.com/
(Decision Making) http://decision-making-role.blogspot.com/
(Delegation) http://delegation-skill.blogspot.com/

E
(Effectiveness and Efficiency) http://effectiveness-efficiency.blogspot.com/
(Effectiveness Management: HSoftwarehttp://humansoftware.blogspot.com/
(Efficiency Techniques: Work study: Motion and Time Study) http://work-study-measurement.blogspot.com/
(Efficient Work Methods or Practices) http://efficient-work-methods.blogspot.com/
(Email Etiquette) http://email-etiquette-manners.blogspot.com/
(Emotions) http://emotion-feeling.blogspot.com/
(Emotional Intelligence) http://emotional-quotient-intelligence.blogspot.com/
(Empowerment) http://employee-empowerment.blogspot.com/
(Enterprise Resource Planning- ERPhttp://erp-management.blogspot.com/
(Entrepreneurship and Entrepreneur) http://entrepreneurship-entrepreneur.blogspot.com/
(Entertainment Management- English Movieshttp://popular-movies.blogspot.com/
(Entertainment Management- Hindi Movieshttp://hindi-movies-choice.blogspot.com/
(Executive Etiquette and Manners) http://executive-manners.blogspot.com/
(Exit Interview) http://exit-interview.blogspot.com/

F
(Financial Ratios and Financial Ratio Analysis) http://financial-ratios.blogspot.com/

(Financial Services) http://finance-related-services.blogspot.com/
(Free and Authentic Notes on Management) http://authentic-management-notes.blogspot.com/
(Functions of Management) http://functions-of-management.blogspot.com/
(Food Management: Recipes, Easy to Cookhttp://easytocook-recipes.blogspot.com/
(Food Management: Recipes, Exotic) http://tastetherecipes.blogspot.com/

G
(Games and Icebreakers for Trainers) http://training-games.blogspot.com/
(Gemba Kaizenhttp://gemba-kaizen-improvement.blogspot.com/
(General Knowledge Management- GKhttp://general-knowledge-gk.blogspot.com/
(General Knowledge Management- Top 5/Top 10 of Everythinghttp://top-five-everything.blogspot.com/
(Genuine Professional- Long Articlehttp://professional-genuine.blogspot.in/
(Global Mindset) http://global-mindset.blogspot.com/
(Goal/Target Setting) http://goal-target-setting.blogspot.com/
(Good Boss) http://good-boss.blogspot.com/
(Great Professional)  http://professional-genuine.blogspot.in/
(Group Discussion) http://group-discussion-gd.blogspot.com/
(Group Discussion for Job Seekers and Students) http://group-discussion-gd.blogspot.com/
(Group Dynamics) http://group-dynamics-process.blogspot.com/

H
(Health and Safety Management) http://safety-health-management.blogspot.com/

(Health Management- Cholesterol Controlhttp://controlling-cholesterol.blogspot.com/
(Health Management- Homeopathyhttp://homeopathy-medicines.blogspot.com/
(Health Management- Exerciseshttp://exercises-plan.blogspot.com/
(Health Management- Quit Smokinghttp://quit-smoking-plan.blogspot.com/
(Health management- Swine Flu and Its Preventionhttp://swine-flu-precaution.blogspot.com/
(Health Management- Walkinghttp://walking-plan.blogspot.com/
(How to Be a Good Boss?) http://good-boss.blogspot.com/
(How to Get Promoted?) http://get-promoted.blogspot.com/
(How to Save Money?) http://save-money-ideas.blogspot.com/
(How to Save Money?- Long Comprehensive Article) http://manage-moneysaving.blogspot.in/
(Home Management- Home Page for All Home Tipshttp://home-tips-tricks.blogspot.com/
(HR Dynamics) http://hrm-dynamics.blogspot.com/
(HR Strategies and Functions) http://strategic-functions-hrm.blogspot.com/
(Human Capital Architecture) http://human-capital-architecture.blogspot.com/
(Human Relations) http://human-relations-aspect.blogspot.com/
(Human Resource Management- Comprehensive Coverage of HRM) http://human-resource-management-hrm.blogspot.com/
(Human Resource Planning) http://human-resource-planning.blogspot.com/
(Human Software- HSoftware) http://human-software-hsoftware.blogspot.com/

I
(I Am Liberated- Life Management) 
http://i-am-liberated.blogspot.in/
(I Am OK, You Are OK) http://life-positions.blogspot.com/
(Icebreakers and Energizers) http://management-games-icebreakers.blogspot.com/
(Internal Motivation or Self Motivation) http://internal-motivation.blogspot.com/
(Interpersonal Relations) http://interpersonal-relations.blogspot.com/
(Interview Skills) http://interviewing-skill.blogspot.com/
(Interview Preparation for Job Seekers) http://interview-preparation-jobs.blogspot.com/
(Interview Questions) http://interview-question-bank.blogspot.com/


(Johari Window) http://johari-window-model.blogspot.com/
(Just in Time Management- JIThttp://just-in-time-management.blogspot.com/

K
(Kaizenhttp://kaizen-improvement.blogspot.com/
(Knowledge Management) http://knowledge-management-initiative.blogspot.com/

L
(Lead Time Management) http://lead-time-management.blogspot.com/
(Leadership) http://lead-max.blogspot.com/ and http://shyam.bhatawdekar.com
(Lean Enterprise) http://lean-organization.blogspot.com/
(Learning Organization) http://learning-organization-profile.blogspot.com/
(Life Management- Latest HSoftware Model) http://life-effectiveness.blogspot.in/
(Life Management- I Am Liberated; Freedom from Shackles and Burdens) http://i-am-liberated.blogspot.in/
(Life Management: Success in Life) http://success-complete.blogspot.in/
(Life Management: My Exotic Dream: World Peace and Other Good Things of Life)
(Life Positions and OKness) http://life-positions.blogspot.com/
(Life Skills) http://life-skills-competencies.blogspot.com/
(Listening) http://listen-skills.blogspot.com/

M
(Management Anecdotes) http://management-anecdotes.blogspot.com/
(Managenent Books- Best Books) http://best-book-list.blogspot.com/
(Management Book- Best Books) http://best-management-books.blogspot.com/
(Management Games, Management Exercises, Icebreakers and Energizers)http://management-games-icebreakers.blogspot.com/
(Managing Life- Freedom from Shackles and Burdens) http://i-am-liberated.blogspot.in/
(Management in Life, Profession, Family and Society) http://life-effectiveness.blogspot.in/
(Management Information System- MIShttp://management-information-system-mis.blogspot.com/
(Managing/conducting Meetings) http://managing-meetings.blogspot.com/
(Management Notes- Free and Authentic) http://authentic-management-notes.blogspot.com/
(Marginal Utility) http://marginal-utility-concept.blogspot.com/
(Marketing Management Overview) http://marketing-management-overview.blogspot.com/
(Marketing Orientation) http://marketing-orientation.blogspot.com/
(Marketing Management Tasks) http://marketing-management-tasks.blogspot.com/
(Market research) http://market-research-function.blogspot.com/
(Market Segmentation) http://market-segment.blogspot.com/
(Mentoring) http://mentor-mentorship.blogspot.com/
(Money Management: How to Save Moneyhttp://save-money-ideas.blogspot.com/
(Money Management: How to Save Money- Long Comprehensive Article) http://manage-moneysaving.blogspot.in/
(Motivation) http://motivation-people.blogspot.com/
(Management Encyclopedia- Everything on Management and Leadership) http://shyam.bhatawdekar.com

N
(Negotiation Skills) http://negotiating-skills.blogspot.com/
(Negotiation Tactics) http://negotiation-tactics.blogspot.com/
(Non-verbal Communication or Body Language) http://body-language-communication.blogspot.com/

O
(Objection Handling) http://objection-handling.blogspot.com/
(OKness or Life Positions) http://life-positions.blogspot.com/
(Opportunities in Recession) http://recession-opportunity.blogspot.in/
(Organization Development- ODhttp://organization-development-od.blogspot.com/
(Organizational Culture) http://organizational-culture-values.blogspot.com/
(Out of Box Ideas) http://wow-idea.blogspot.com/
(Outsourcing) http://outsourcing-contracting.blogspot.com/
(Ownership on Job) http://job-ownership.blogspot.com/

P
(Paradigm and Paradigm Shift) http://paradigm-mindset.blogspot.com/
(Parental Responsibilities- family managementhttp://parental-responsibilities.blogspot.com/
(Pareto Analysis or ABC Analysis or 80/20 Rule) http://abc-pareto-analysis.blogspot.com/ or http://shyam.bhatawdekar.net/index.php/2011/07/20/abc-analysis-or-pareto-analysis/
(Participative Processes, Participative Management- Democracy) http://democracy-liberation.blogspot.com/
(Performance Management: Wholesome HR System) http://performance-management-appraisal.blogspot.com/
(Performance Management and Appraisal) http://performance-appraisal-management.blogspot.com/
(Personality) http://human-personality.blogspot.com/
(Personal Branding) http://professional-branding.blogspot.com/ or http://shyam.bhatawdekar.com/
(Positive Strokes) http://positive-strokes.blogspot.com/
(Presentation Skills) http://presentation-effectiveness.blogspot.com/
(Problem Solving) http://problem-solving-skill.blogspot.com/
(Product Knowledge: Home Page for All Products) http://products-all.blogspot.com/
(Product Knowledge- Carshttp://cars-products.blogspot.com/
(Product Knowledge- Chocolateshttp://chocolates-products.blogspot.com/
(Product Knowledge- Flowershttp://flowers-products.blogspot.com/
(Product Knowledge- Greeting Cardshttp://greeting-cards-products.blogspot.com/
(Product Knowledge- Cell Phoneshttp://mobilephones-products.blogspot.com/
(Professional- Genuine Professional) http://professional-genuine.blogspot.in/
(Professional Branding) http://professional-branding.blogspot.com/ or http://shyam.bhatawdekar.com/
(Profit Improvement) http://profit-improvement.blogspot.com/
(Project Management) http://management-of-project.blogspot.com/
(Psychological Strokes) http://positive-strokes.blogspot.com/
(Public Speaking) http://public-speak-skill.blogspot.com/

Q
(Qualities of CEO) http://ceo-qualities.blogspot.com/
(Quality Circles History) http://quality-circles-history.blogspot.com/
(Quality Circles) http://quality-circles.blogspot.com/
(Quality Function Deployment- QFD and House of Quality) http://quality-function-deployment.blogspot.com/
(Quality Gurus) http://quality-gurus.blogspot.com/

R
(Recession: How to Avert Recession, How to Combat Recession and Then, How to Move Ahead?) http://recession-global.blogspot.in/
(Recession Management) http://recession-management.blogspot.com/
(Recession: Opportunities in Recession) http://recession-opportunity.blogspot.in/
(Recruitment and Selection) http://recruitment-selection.blogspot.com/
(Research Methodology) http://research-work-methodology.blogspot.com/

S
(Safety and Health Management) http://safety-health-management.blogspot.com/
(Sales/Selling Process) http://selling-process.blogspot.com/
(Sales Promotion) http://sales-promotion.blogspot.com/
(Save Money) http://save-money-ideas.blogspot.com/
(Self-awareness: Getting Introduced to Self) http://self-concept-awareness.blogspot.in/
(Self-concept) http://self-concept-image.blogspot.com/
(Self-concept) http://self-image-concept.blogspot.com/
(Self-confidence) http://self-confidence-improvement.blogspot.com/
(Self Development) http://managing-self.blogspot.com/
(Self Motivation or Internal Motivation) http://internal-motivation.blogspot.com/
(Shyam Bhatawdekar's articles, blogs and knols: Home Page) http://writings-of-shyam.blogspot.com/
(Shyam Bhatawdekar's Effectiveness Model- HSoftwarehttp://humansoftware.blogspot.com/http://human-software-hsoftware.blogspot.com/
(Six Sigma) http://six-sigma-system.blogspot.com/
(Six Thinking Hats) http://six-thinking-hats.blogspot.com/
(Soft Skills) http://soft-skills-competencies.blogspot.com/
(Soft Skills/Competencies: Details of Each Competency) http://soft-competencies-skills.blogspot.com/
(Spiritual Quotient/Intelligence) http://spiritual-quotient.blogspot.com/
(Stories for Children for Child Development) http://stories-children.blogspot.com/
(Statistics- Basics) http://statistics-basic.blogspot.com/
(Strategic Management) http://strategic-managing.blogspot.com/
(Stress Management) http://managing-stress-strain.blogspot.com/
(Stress Management: Stress Freedom: Long Comprehensive Article) http://stress-freedom.blogspot.in/
(Sub-contracting) http://outsourcing-contracting.blogspot.com/
(Success) http://success-achievement.blogspot.com/
(Success in Life: Life Management) http://success-complete.blogspot.in/
(Supply Chain Management) http://manage-supply-chain.blogspot.com/
(Supply and Demand) http://supply-demand-laws.blogspot.com/
(Swine Flu and Its Prevention) http://swine-flu-precaution.blogspot.com/

T
(Talent Management) http://managing-talent.blogspot.com/
(Team Building) http://team-building-working.blogspot.com/
(Telephone Etiquette) http://telephone-etiquette.blogspot.com/
(Three Sixty Degrees Appraisal System) http://three-sixty-degrees-feedback.blogspot.com/
(Time Management) http://time-life-management.blogspot.com/
(Total Productive Maintenance- TPMhttp://total-productive-maintenance.blogspot.com/
(Total Quality Management- TQMhttp://total-quality-concept.blogspot.com/
(Training and Development) http://training-function.blogspot.com/
(Training Games) http://training-games.blogspot.com/
(Trainers’ Qualities) http://trainers-qualities.blogspot.com/
(Train the Trainers) http://train-trainers.blogspot.com/
(Train the Trainers) http://train-trainer.blogspot.com/
(Training of Trainers- Comprehensive at One Place) http://training-of-trainers.blogspot.com/
(Transaction Analysis- TAhttp://transaction-analysis.blogspot.com/
(Tourism, Travel and Sightseeing Management- Indiahttp://india-tours-sightseeing.blogspot.com/
(Tourism, Travel and Sightseeing Management- Worldhttp://sightseeing-guide.blogspot.com/
(Tourism, Trave and Sightseeing Management- World Heritage Siteshttp://world-heritage-spots.blogspot.com/
(TRIZ: Inventive Problem Solving) http://triz-problem-solving.blogspot.com/

V
(Value Engineering/Analysis) http://value-engineering-analysis.blogspot.com/

W
(Winners and Losers) http://winners-losers.blogspot.com/
(Work Study: Method Study and Work Measurement) http://workstudy-measurement.blogspot.com/
(Work Methods or Practices: Efficient) http://efficient-work-methods.blogspot.com/
(World Class Manufacturing) http://world-class-manufacturing.blogspot.com/
(Writings of Shyam Bhatawdekar on Management) http://writings-of-shyam.blogspot.com/
(Written Communication) http://written-communication.blogspot.com/

Z
(Zero Based Budgeting) http://zero-based-budgeting.blogspot.com/

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