The Budgetary And Performance Influences Of Product Standardization And Manufacturing Process Automation

This study examines how product standardization and manufacturing process automation influence the relations among budgetary participation, flexibility of budget targets, and departmental performance. Product standardization (the product dimension) varies from "one-of-a-kind' (low) to "commodities" (high); manufacturing process automation (the process dimension) varies from "job-shop" settings (involving reliance on hand tools) to "continuous flow" production settings (featuring robots and computer-assisted design and manufacturing aids, such as CAD/CAM). These definitions are developed from Hayes, Wheelright, and Clark [1988] and Clark and Hayes [1988].

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