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So what statistical model shall we change to? Is there a system presently existing we can use for the printing industry? We adapted Job Cost Accounting from General Motors 80 years ago.
Should we adapt from an existing system or systems in use in other industries today? Shall it be Goldratt's Theory of Constraints? Or should it be Activity-based Costing? Or Contribution Analysis? Or the Value Added principles of the PIA Ratio Studies? Or the Kanban—Just-in-Time—insights of Taichi Ohno of Toyota? Or some combination of those systems tailored to fit the needs of the printing industry?
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