“…general Alignment of MS with other Functional Strategies (Fry et al, 1995), (Tayles and Walley, 1997), (Santos, 2000), (Kathuria and Igbaria, 1997), (Hausman et al, 2002), (Berry et al, 1999), (Bozarth and Berry, 1997), (Weir et al, 2000), (Adamides and Voutsina, 2006) • Standard cost accounting systems are not consistent with plant characteristics and do not support MS.…”