Investigating the relationship between agile manufacturing and Business performance and the mediating role of cost performance

Subject Areas : Management Accounting

Seyed Ahmad Khalifeh Soltani ¹ , fatemeh hamedi ²

1 - Associate Professor, Accounting Department, Faculty of Social Sciences and Economics, alzahra university, Iran
2 - 2. Ph.D. Student in accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran.

Received: 2022-05-10 Accepted : 2022-09-19 Published : 2023-05-22

Keywords: Agile manufacturing, Business Performance, Cost Performance, Fast Moving Consumer industrie,

Abstract :

The purpose of this paper is to investigate the relationship between agile manufacturing and business performance and cost performance in Fast Moving Consumer industries. This study also examines the mediating effect of cost performance on the relationship between agile manufacturing and business performance. This study analyzes survey data collected from 53 manufacturing companies in fast-moving Consumer industries such as the food industry except sugar and the pharmaceutical industry. Analysis of research hypotheses has been tested using Structural Equation Modeling. The results show that agile manufacturing has a direct and significant relationship with business performance and cost performance. In addition, the results showed that cost performance has a direct and significant relationship with business performance. In addition, a direct effect of cost-performance mediation on the relationship between agile production and business performance has been observed.  In turbulent environments such as the final market of Fast Moving Consumer industries, manufacturing executives need to emphasize the role of agile manufacturing as a comprehensive concept in responding market needs. Agile manufacturing is one of the winning strategies in today's dynamic and competitive environment. The consequences of agile manufacturing must be understood by managers to create a comprehensive conceptualization mechanism to identify the methods to be followed and to identify any imbalances during implementation

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