The Budgetary and Performance Influences of Product Standardization and Manufacturing Process Automation
Generate an AI Snapshot to get a quick, structured summary of this paper.
A concise AI-generated summary of the paper will appear here once you click Generate AI Snapshot.
Abstract
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].