criteria for measurement
system design (Globerson, 1985); and, computer aided manufacturing approaches.
Moreover, they highlight a range of limitations of existing measurement systems for
manufacturing, including: they encourage short termism; they lack strategic focus (the
measurement system is not aligned correctly with strategic goals, organization culture
or reward systems); they encourage local optimisation by forcing managers to
minimise the variances from standard, rather than seek to improve continually; and,
they fail to provide adequate information on what competitors are doing through
benchmarking.