Implementing corporate lean programs: The effect of management control practices
研究了一家大型制造企业在全球工厂推行精益计划时，哪些管理控制手段（如专用团队、精益绩效报告、非财务奖励）能促进精益实践的深入实施，并发现精益实施能提升运营绩效。
Abstract We examine how management control practices relate to the implementation of a corporate lean program at the factory level. Our empirical analysis uses data from a large manufacturing firm that is implementing a corporate lean program in its global plant network. We find that using dedicated teams to lead the lean program, developing and frequently reviewing lean‐focused performance reports, and using nonfinancial rewards linked to lean implementation are favorably associated with more extensive implementation of lean practices in the factories. We do not find evidence that the use of management‐initiated internal audits and financial rewards tied to lean implementation are strongly associated with more extensive lean implementation. We also present evidence of a positive relation between lean implementation and improvements in operational performance in the factories. Overall, these findings suggest that when implementing a corporate lean program, the firm must pay careful attention to the type of management control practices it uses for controlling the input, process, and output aspects of the lean program.