
This M deals with revenue source and main output of the firm either tangible or intangible:
- Product cost; factual cost of tangible output
- Design for manufacturing; how to fit the machinery to easily produce the tangible output
- Product design & development; evolving of design and tangible output characteristics to suit its users
- Service planning, scheduling & control; managing the operations of the intangible output
- Service Systems; correctly assessing the system of intangible output with respect to quality levels
- Service process; handling the flow and operation of the intangible output
- Service design; proactive preparation of intangible output for best performance