RAISING A STINK OVER PERFORMANCE MEASUREMENT:CASE STUDY OF A SEWAGE TREATMENT PLANT

摘要

It is more than two decades now since the “Profitability = Productivity + Price Recovery” modelwas published in Harvard Business Review. Yet no application of the model exists in the openliterature. This paper describes a spreadsheet application of the model in a real-world setting. Thissystem was developed for a wastewater treatment plant. Presented in this paper are the applicationof the PPP model, some pitfalls to avoid in developing the application, system benefits, and itspossible extensions.