ABSTRACT
Normalair-Garrett Limited (NGL) has designed and supplied equipment to the world’s aerospace industry since 1946. It was a pioneer in aircraft cabin pressurisation technology. NGL is committed to a policy of continuous improvement throughout its operations to ensure continuing customer satisfaction. The company has a comprehensive range of modern, general purpose machine tools, metal joining and process facilities which are complemented by dedicated manufacturing cells linked to a centralised management computer system. NGL customers include many of the world’s aerospace companies, government establishments, air forces and airline operators. The decision-making style at NGL reflects an industry traditionally more dominated by financial imperative than marketing initiative. The cost management system at NGL has as its backbone a traditional standard costing system, with overhead recovered on direct labour hours. The systems both in terms of software and management practice are now in place to support true Target Costing.
