What question did this study set out to answer?

The aim is to explore non-financial measures critical to enhancing the performance of U.S. manufacturing firms.

Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research.

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This research highlights the need for non-financial performance measures in manufacturing firms, suggesting improved competitiveness.

The aim is to explore non-financial measures critical to enhancing the performance of U.S. manufacturing firms.
Analyze current performance measures used in U.S. manufacturing.
Identify factors that contribute to successful manufacturing performance.
Propose new non-financial measures for productivity, quality, and inventory.
Foreign manufacturers demonstrate higher efficiency with fewer workers and lower inventory.
Emerging performance measures can help firms adapt to competitive pressures.
A shift in focus is needed from short-term financial metrics to long-term performance indicators.

Robert S. Kaplan (1983) studied this question.

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