Agile manufacturing is a response to competition in environments characterised by unpredictable change, so having the ability to vary capacity, respond to sporadic changes in demand, mass customise at the cost of mass production, and compete in both mass and custom markets is crucial. Empirical...

In present day manufacturing organizations, performance measurements play an important role in providing strategic directions and developing corresponding operational policies and methods. One such method is the activity‐based costing (ABC) method which calculates the cost of activities and...