Tooling costs did not occur in Company A and B but varied from 15-61 per cent of the total set up cost in other case companies, depending on the complexity of the products.. In the 11 survey respondent companies where it occurred, it varied from 3-40 per cent of the total set up cost.
The cost of investing in supplier’s IT system did not occur in any of the case companies, but occurred in one survey respondent company (17 per cent of the total set up cost). All the case companies selected only suppliers who already had the required IT infrastructure.