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By C. T. Leondes

This selection of papers, geared toward electric and electronics engineers - in particular these facing production and automatic structures - covers contemporary advances within the box of recent keep an eye on concept

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37. G. Stalk, "Time - the next source of competitive advantage," Harvard Business Review, 66,4, 41-51 (1988). 38. R. S. Kaplan, "Measure costs right: make the right decision," Harvard Business Review, 66, 5,96-103 (1988). 39. R. S. Kaplan, "How cost accounting distorts product cost," Management Accounting (NAA), 69,10, 20-28 (1988). 40. C. R. Meredith, "Justifying multimachine systems: an integrated strategic approach," Journal of Manufacturing Systems, 4, 2, 117-134 (1985). 41. G. Azzone and U.

S. Kaplan, "How cost accounting distorts product cost," Management Accounting (NAA), 69,10, 20-28 (1988). 40. C. R. Meredith, "Justifying multimachine systems: an integrated strategic approach," Journal of Manufacturing Systems, 4, 2, 117-134 (1985). 41. G. Azzone and U. Bertelé, "Planning and controlling investments in computer based automation," Journal of Cost Management, 5,2, (1991). 42. K. R. Holland, "The economic value of flexible automation," Journal of manufacturing Systems, 1,2, (1982).

Hence, in order to measure the economic role of flexibility, we need: i. e. a quantitative index (dC) expressing, directly or indirectly, the capacity of the investment to reduce the adaptation cost to a single environmental perturbance; ii. A plan/forecast of the frequency and entity of changes ( Ν ς ) in pro ducts/services realized by the company that will take place over the planning horizon. The approach, conceptually easy, is made unpractical by two peculiarities of flexibility, that are: - Multidimensionality.

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