The combination of customization with certain features of mass production is called mass customization.
It is the consequence of being able to digitize information that individual customers indicate is important to them.
Various products that companies can customize within a mass-production setting (including personal computers, jeans,and bicycles) still require job costing of materials and considerable human intervention.
However, as manufacturing systems become flexible,
companies are also using process costing to account for the standardized conversion costs.