Mazda employed handful of people to handle their accounts payable. Their strat-
egy was to place an order, receive goods only if it matches the order and then pay according to the order.
This strategy is known as a two-way match. Ford used a three-way match where the goods received
could differ from the order placed and then a three-way match among order placed, goods received
and invoice received had to be done that also required reconciliation. Ford needed hundreds of people
for accounts payable. Ford considered rationalization but they found Mazda’s process to be Level 1
process
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