The article strongly advocates the need for management to rethink their attitudes to CIM: traditional strategic thinking and traditional costing and accounting systems are not a realistic means of evaluating it.

The probability of a successful CIM implementation is enhanced when the firm takes certain measures to provide the proper environment prior to implementation. A pre‐implementation strategy that stresses the importance of continuous improvement in processes is described. The...

The current low value of the dollar is viewed by many manufacturers as an impediment to exporting to the United States, yet it can be turned into an advantage. Although the dollar′s decline made imported products more expensive – it also resulted in decreasing the cost of establishing and...

In an attempt to understand student attitudes better towards P/OM (production and operations management) classes and P/OM careers, a pre‐and post‐class survey was administered to students enrolled in a required MBA‐level P/OM class. Findings indicate that students do not fully understand...

Discusses the role of accountants in the US. Shows that although the European and Asian countries overtook America as the leading industrialized areas, accountants are helping to readjust the balance. The various roles of the accountant are examined and various luminaries quoted in the...

British and American manufacturers continue the struggle to remain competitive, yet there remains a vast amount of unused energy and potential trapped by the inadequate organization of resources. Using a time‐based strategy, the value‐adding capability of the organization can be measured and...

The decline in US productivity growth is now well recognized. What is not so obvious is that this is at a time when expenditures for information technology (IT) have grown at a faster rate than ever before. Shows that for the period 1980‐89, labour productivity grew at an annual rate of 1.29...

American manufacturers are striving to regain a competitive position in the world market. The Company Quality Profile (CQP), based on Deming′s 14 points, can be an effective way of determining a company′s quality position and monitoring improvements. The CQP can also be useful in...

Over the past three decades, the Japanese information technology industry has been questing for global leadership. With the help of keiretsu , a special social organization, and government agencies, those giant information technology companies such as NEC, Fujitsu, etc. have become the leaders...

Several studies indicate that a JIT implementation process is contingent and a kind of “do‐it‐yourself‐procedure”. Addresses the issue of JIT implementation by integrating the findings from recently published articles from a number of professional journals. The conclusion strongly...