Implementing Corporate Lean Programs: The Effect of Management Control Practices

摘要: We examine how management control practices relate to the implementation of a corporate lean program at factory level. Our empirical analysis uses data from large manufacturing firm that is implementing in its global plant network. find using dedicated teams lead program, developing and frequently reviewing lean-focused performance reports, nonfinancial rewards linked are favorably associated with more extensive factories. do not evidence use management-initiated internal audits financial tied strongly implementation. also present positive relation between improvements operational Overall, these findings suggest when must pay careful attention type it for controlling input, process, output aspects program.