... of Hong Kong manufacturing companies indicated that the four most frequently encountered symptoms of obsolete costing systems were: competitors’ prices for high‐volume items appear to be unrealistically low; no resistance from customers to higher prices; frequent use of accounting department to conduct...

...K. Chan; S.F. Chan; Catherine Chan This paper describes a project which uses the quality‐function‐deployment technique to improve a distance‐learning program, operated by a government training organization in Hong Kong, for junior staff in the clothing‐manufacturing industry. The scope...