Purpose – To establish learning points on how an alternative to traditional standard costing and inter‐company transfer pricing mechanisms can be developed and implemented for non‐engineered (agrifood) products such as primary farm produce that acts as a catalyst for inter‐firm...

The paper presents a new explanatory methodology designed to capture the role of Integrated Materials Management in the world's leading manufacturing companies. This methodology is explained via the Integrated Materials Value Pipeline drawing on the earlier Porter Value Chain/System. This new...

The Network Sourcing Model has been designed to capture the leading edge buyer‐supplier relationship as presently exhibited in the Japanese automotive industry. However, several observers expressed two reservations about the model. These were whether it could work outside the automotive...

Value Stream Management is a new strategic and operational approach to the data capture, analysis, planning and implementation of effective change within the core cross‐functional or cross‐company processes required to achieve a truly lean enterprise. This paper describes the method in...