A "quick take" from another post on HN regarding this document [1]:

"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…"

[1]: https://www.hackernewspapers.com/2019/809-boeing-out-sourced...