Abstract
Abstract Results are reported from an empirical study of classification and coding (CC) system usage among manufacturers. The investigation, selection, justification, implementation and operation of CC systems by six user firms are presented in case study form. A case history of a former CC system user is also presented. User characteristics and experiences are compared and analysed across the seven cases. The paper concludes with managerial and research implications regarding CC system selection, justification, implementation and usage.
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