If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation.Abstract In adopting and developing the key elements of agility, there is a requirement for enterprises to overcome the philosophical challenges of a shift from mass/lean production to the customisation environment of agile manufacturing. There is a substantial body of knowledge supporting the use of alternative costing systems for operations and production management and particularly mass/lean production, yet none deal with the emerging philosophy of agility. This paper examines the operational cost environment of organisations seeking to attain agility. The paper considers and defines the inter-and intra-enterprise activities required to support the provision of total solution systems for customers. The paper evaluates the requirements at a strategic and operational level for costing in an agile environment. The operational issues for agile costing systems are explored and discussed through an implementation case study.The current issue and full text archive of this journal is available at

This paper reports on the findings of a survey carried out between 1997 and 1998 of automotive rubber component manufacturers within the UK, USA and Germany. The survey reports on the pattern of implementation of a number of tools and techniques of modern manufacturing management, production and systems.

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