..., the paper shows that planning for a long exploratory phase is necessary to allow system thinking. It also shows that anchors can act as intermediary stopping rule and help manage complexity. Originality/value The paper introduces an original method for crafting business models during early stages...

...B.G. Dale; G.M. Wan The paper reports the main findings of an evaluation of four separate quality costing methods which have been trialed in an organisation manufacturing flavourings for the food and drink industry. It was found that the semi‐structured departmental method was the most suitable...