... contributed by refining and extending the models from the perspectives of management accounting, business strategy and the economic theory of production, showing how the models can be used to analyze ... Chang and Majumdar (1993, 1996). But they can be organized and indexed by stages of the value chain and be more finely grained. For functions or stages of the value chain where activity-based ... which are indicators of future performance, particularly measures of innovation in operations and oflearning and growth, and modelling of cause -and- effect relationships, between and within perspectives,...