Towards Agile Manufacturing: Accounting Techniques Perspectives

Agile Manufacturing (AM) methodology is considered as a natural reaction to the developments in the contemporary business environment from the complexity of the manufacturing process and the multiplicity of customers’ desires. In this context, this study seeks to find an adequate answer on how to implement AM methodology from the point of view of accounting tools, especially this notion was not distinctly documented yet, to the best of our knowledge. In other words, this paper aimed to explore which accounting tools satisfy the requirements of AM methodology.

This study revealed that TC technique has the ability to meet the requirement of the strategic dimension of AM methodology, as both of them are customer-focused by translating all customer’s expectations into real products that satisfy their needs with maintaining the competitive dimensions of cost, quality, delivery on-time.

On the other hand, this study as well proposed one of the applications of TOC technique which is DBR mechanism for enhancing the flexibility and versatility of the manufacturing systems in managing its CCR effectively to increase the throughput of the system which results in fulfilling the operational dimension of AM methodology.