Automobile electronics at a boom increases the need to implement various cost reduction measures. Activity Based Costing helps identify cost drivers and measures performance of activities. The purpose of the research was to understand the cost structure of Johnson Controls India Pvt. Ltd. and to analyze and gain insights of its implementation. The researcher identifies various costs of business activities as-
Manpower Costs
Information Technology Costs
Travel Costs
The researcher during the time of 2 months observed that these costs can be controlled by some effective management activities in the company
