ABSTRACT
The definition of a flexible manufacturing system (FMS) is another one of those items that is described differently by many people. In general, it is similar to a manufacturing cell, although that it is significantly more complex. In fact, it may be made up of a number of manufacturing cells that are interconnected by an automated material handling systems. In addition, traditional cost accounting methods are difficult to employ in the justification for the purchase of a FMS. This is because some of the benefits associated with FMSs occur in areas like throughput, quality, responsiveness and so on.
