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Describes the problems recorded between 1991 and 1995 when attempting to re‐engineer the value chains of a medium‐sized electrical equipment manufacturing company in the UK. To provide guidance during the re‐engineering process a time‐based framework for analysis has been developed; this is underpinned by throughput time reduction and time compression strategies. Development takes place within a post MRP environment with full kanban control of both internal and external supply chains in a cellular structure. Aims to provide researchers and practitioners with a diary of events and problems encountered during the restructuring process. Conclusions reveal a complex set of constraints which hinder development and little or no linkage to overall financial performance measurement.
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