Heads of Swiss company ably manufacturing fiddle (4)
I believe the answer is:
scam
'fiddle' is the definition.
(I've seen this in another clue)
'heads of swiss company ably manufacturing' is the wordplay.
'heads of' says to take the initial letters.
The initial letters of 'swiss company ably manufacturing' is 'SCAM'.
(Other definitions for scam that I've seen before include "Fraudulent business scheme" , "Swindle (sl.)" , "Fraudulent action" , "Screw" , "A modern kind of swindle" .)