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" model was published in Harvard Business Review. Yet no application of the model exists in the open literature. This paper describes a spreadsheet application of the model in a real-world setting. This system was developed for a wastewater treatment plant. Presented in this paper are the application of the PPP model, some pitfalls to avoid in developing the application, system benefits, and its possible extensions.