I can't believe no one has linked L. J. Hart-Smith's classic 2001 paper "Out-Sourced Profits" yet!

http://seattletimes.nwsource.com/ABPub/2011/02/04/2014130646...

It offers a detailed look at Douglas Aircraft and their doomed attempt to boost profits via outsourcing.

Those familiar with the commercial aviation business know that Boeing's "purchase" of McDonnell-Douglas resulted in wholesale importation of Douglas's accounting wizardry to what had been a largely engineering- and safety-driven corporate culture.

Relevance to the MAX fiasco and the tardiness of Boeing's NMA designs is left as an exercise to the reader…