Cost of goods sold can be reduced as a result of reduced labor and material ex-

penses. Improving manufacturing processes, increases plant productivity. Reducing waste and rework, and increasing labor utilization are other potential sources of savings. Non manufacturing expenses also can be reduced through improved manufacturing flow management. A responsive manufacturing process leads to better order fill rates and orders shipped complete. Not only will order fill increase but it will be achieved faster and with fewer expedited shipments. A process focused on quality in execution will reduce damage and handling expense and perhaps investment in packaging. In addition, a well designed and implemented manufacturing flow management process can reduce human resource costs and improve the...