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In each issue we usually give over one short paper to a major topic of general management interest, primarily addressed to senior management in a company and concerned with a particular technical aspect of manufacturing systems treated in a non‐technical way. The paper in this issue concerns the currently very topical subject of the implementation of Material Requirements Planning Systems. The paper itself is also presented in a novel way — it takes the form of an open letter to all Managing Directors (primarily in manufacturing activities).

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