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Hayes and Clark note that in many manufacturing companies managers: do not have adequate measures for judging factory‐level performance or for comparing overall performance from one facility to the next. Of course, they can use the traditional cost‐accounting figures, but often these figures do not tell them what they really need to know. Worse,even the best numbers do not sufficiently reflect the important contributions that managers can make by reducing confusion in the system and promoting organizational change.
© MCB UP Limited
1994
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