To gain a competitive advantage many companies are engaging in the reorganization of their business processes and implementing process based management and also engaging in the utilization of the integrated manufacturing technique, which are advanced manufacturing technology, total quality management and just-in-time production control. The obvious inadequacies in traditional accounting-based performance measures due to the adoption of new manufacturing practices have led modern companies to place greater emphasis on non-financial and also better financial measures in a form of Integrated Process Performance Measurement System (IPPMS), in which businesses in order to engage in continuous improvement it should keen to manage their processes effectively.
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