Flexible Budgets for Cellular Manufacturing Systems,using the guide to analyze the article members, share information, and adopt the rules and policies governing the group's jobs.

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Guide: Instructions for case analysis or articles

1.What is the main concept in the case or article?

3.Possible solutions to such situations

4.Select one possible solution to the case.

5.Reflexive analysis on developments in the case or article.

6.Conclusion or recommendation.