By John S. McClenahen U.S. high-tech company Dell Computer Corp. leads Deloitte Research's list of the 100 top-performing manufacturing companies around the world. Two other high-tech firms -- Oracle Corp., a U.S.-based computer software company, and Nokia Corp., the Helsinki-based telecommunications equipment firm -- are in the second and third spots. South Africa's Anglo American Platinum Corp. Ltd. and Atlanta-based Coca-Cola Co. round out the top five manufacturers. Also in the top 10 are Japan's Itochu Techno-Science Corp., Colgate-Palmolive Co., Siebel Systems Inc., Amgen Inc. and the UK's Imperial Tobacco Group. To arrive at the rankings, Deloitte Research evaluated the world's 1,000 largest manufacturers to determine how the companies are performing today and how they are expected to take advantage of future investment opportunities. The key metric: cash flow return on investments.