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Author:Gietzmann, M.
Title:Make or buy revisited: some lessons from Japan
Journal:Management Accounting (London)
1995 : JAN, VOL. 73:1, p. 24-25
Index terms:JAPAN
MANAGEMENT
ACCOUNTING
Language:eng
Abstract:In the harsh business environment of the 1990s, many companies find their margins continuously under pressure. One critical factor in maintaining competitiveness is careful management of make-or-buy decisions. It may seem self-evident that this can be achieved by energetic application of lowest-price competitive tendering among multiple suppliers. However, it is far from self-evident and furthermore it can be inconsistent with modern manufacturing practices such as just-in-time delivery.
SCIMA record nr: 126974
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