Marketing usually acts as the channel of communication between the marketing environment, and customer preference and usually deals with revenue maximization, whereas manufacturing usually is responsible for receiving the design for production and cost minimization (Brooksbank, 1991;Lilien and Weinstein, 1984).However, marketing and manufacturing are organizationally separated in most firms (Karmarkar and Lele, 2005;Jüttner, Christopher and Godsell, 2010). Therefore, the strategic alignment between marketing and manufacturing strategy is a crucial issue for academic study and empirical practice. A fact in most companies is that the great bulk of the assets used, the capital invested, the people employed, and management time, are on the operation side in a firm. It is apparent that the manufacturing is an indispensable constituent in the success of an organization as a whole. Ever since Skinner's famous work

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