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    Definition of manufacturing cells

    Dictionary of Accounting Terms: manufacturing cells
    manufacturing cells

    plant layout in a lean JIT production environment. Cells are sets of machines, often grouped in semicircles, that produce a given product or product type. Each worker in a cellmust be able to operate all machines and, possibly, to perform support tasks, such as setup activities, preventive maintenance, movement of work-in-process within the cell, and quality inspection. In a pull system, workers might often be idle if they are not multi-skilled. Hence, central support departments are reduced or eliminated, space is saved, fewer and smaller factories may be required, and materials and tools are bought close to the point of use. Manufacturing cycle time and setup time are reduced. As a result, on-time delivery performance and response to changes in markets are enhanced, and production of customized goods in small lots becomes feasible.

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