Decoding Cost Drivers in Manufacturing by Dr. Charles Dagher is a breakthrough guide for apparel factories seeking profitability through precision cost control. The book demystifies traditional unit costing systems—exposing their limitations—and introduces a dynamic Lean-Agile cost framework built around strategic alignment, performance measurement, and real-time responsiveness.

Central to the book is the insight that decoding cost drivers enables manufacturers to identify the true productivity drivers—those that guide performance assessment, resource optimization, and long-term competitiveness. By shifting focus from isolated KPIs to interconnected financial and operational levers across four organizational levels, the book equips leaders to build a resilient, cost-effective manufacturing platform.

Drawing inspiration from Toyota’s cost strategy, Dagher outlines actionable steps for implementing planning costing, target costing, and allowable costing, empowering factories to control cost per SMV, manage value streams, and align product development with profit objectives. Whether facing fashion variability or resource constraints, manufacturers will find a powerful roadmap for building high-performing, cost-conscious operations ready for global competition.