The development and implementation of a manufacturing system is described. The system is based on a series of Work Centres, each adding to the products' value chain. Each work centre produces goods or services-these are consumed by other work centres within the factory and the consumed resources are allotted either directly to the product batch, service job or resource or indirectly to the product or service generally or to the work centre itself. The main system is based on this Production: Consumption cycle. Additional subsystems were developed to interface to the transaction and allotment tables at the core of this process. These subsystems allowed for stream-lined data entry of information specific to each Work Centre's operation. These data were then summarised and added to existing transactions, or in the case for the first transaction of the day create a new transaction. This technique meant that the analysis programmes did not need to be changed to pick up the additional information. The system development methodology was based on Information Engineering and Screenflow Programming.