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Reports that over the past several years, the concept of manufacturing strategy has been at the forefront of both managerial and academic thought, and that studies in the field lack a cohesive foundation that can guide researchers’ efforts in building a testing theory ‐ the research gap. States that an inability to relate specific programmes to long‐term objectives demonstrates the difficulty in bringing manufacturing strategy to the factory floor ‐ the practice gap. Believes that the unsatisfactory progress observed in research and practice is because of the failure to study rigorously the process of operationalizing manufacturing strategy. Builds a process model of manufacturing strategy and presents the results. Describes the model which focuses on three constructs of manufacturing strategy: competitive priorities, manufacturing objectives and action programmes for investment. Using data from a large‐scale survey, explores how manufacturing managers attempt to link their decisions in those three components of manufacturing strategy.

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