Journal article
Managing multiple dimensions of manufacturing performance - An exploratory study
AM Lillis
Accounting Organizations and Society | PERGAMON-ELSEVIER SCIENCE LTD | Published : 2002
Abstract
Drawing on qualitative data collected during semi-structured interviews with 36 profit centre managers in manufacturing firms in Victoria, Australia, this study seeks to explore the mechanisms used to manage multiple manufacturing performance dimensions arising from the pursuit of profit centre strategy. Where measures capture potentially conflicting influences on the manufacturing cost function, strategy implementation is facilitated by loosening control reactions to cost variances and through explicit attempts to integrate multiple measures. However, a joint emphasis on performance dimensions relating to manufacturing efficiency and customer responsiveness emerges as problematic. In contra..
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