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Notes the importance of strategic objectives to facilitate the development of competitive advantage in specific markets or market segments. Further notes the importance of the relationship between the firm’s strategies, organizational actions and performance for the development of quality‐focused performance measurement systems, based on results of a study of six firms identified as “world class” by academic and practitioner experts. Concludes with numerous recommendations regarding division and plant strategic quality objectives, quality‐focused performance measurement systems and quality‐focused performance measurement system linkages.

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