The Budgetary and Performance Influences of Product Standardization and Manufacturing Process Automation
研究产品标准化和制造过程自动化如何影响预算参与、预算目标灵活性与部门绩效之间的关系，帮助理解不同生产环境下预算管理的效果。
This study examines how product standardization and manufacturing process automation influence the relations among budgetary participation, flexibility of budget targets, and departmental performance. Product standardization (the product dimension) varies from one-of-a-kind' (low) to commodities (high); manufacturing process automation (the process dimension) varies from job-shop settings (involving reliance on hand tools) to continuous flow production settings (featuring robots and computer-assisted design and manufacturing aids, such as CAD/CAM). These definitions are developed from Hayes, Wheelright, and Clark [1988] and Clark and Hayes [1988].