A flexible CNC machining system is developed for panel furniture manufacturing to improve equipment adaptability and reduce non-machining time in customized production. The proposed system integrates a modular machining structure, multi-axis motion platform, automatic positioning fixtures, and a digital control system to enable flexible drilling and grooving operations. A machining path optimization strategy is introduced to reduce unnecessary tool movements. Experiments on medium-density fiberboard (MDF) panels demonstrate that the optimized method reduces machining time from 986~s to 654~s for 20 machining tasks and from 1248~s to 812~s for 25 tasks. The proposed equipment achieves a posit... More >