Please read the following instructions:

Please write your answer in the form of report for these two theoretical questions. Your Report should have the proper structure: Introduction, Main Body and Conclusion. Your discussion for each question should be around 600-650 words. There is no right or wrong answer for these two theoretical questions. The academic reference is required for both questions, preferably at least three references for each of the question.

Note: If you fail to follow the above instructions, the penalty will apply.

Please answer the following questions:

b) Manufacturing changes are always accompanied by cost changes especially when production environments become more flexible.

Required:

Critically discuss the above statement with reference to academic literature.