Eleven

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telephone-wart None of these variables is directly measured by responsibility performance reporting systems that rely solely on financial measures, despite the fact that they represent major goals of world-class manufacturing companies. telephone-wart are also adopting new manufacturing techniques and technologies that focus on minimizing .throughput times, stock levels and set-up times. By focusing mainly on measuring costs, there is a danger that the performance reporting system will motivate managers to focus exclusively on cost reduction and ignore other important strategic manufacturing goals. The changes described above have resulted in much greater telephone-wart being placed on non-financial performance measures that provide 3