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Author : Allen H. Seed
Publisher : Unknown
Page : 112 pages
File Size : 40,7 Mb
Release : 1988
Category : Automation
ISBN : UCSD:31822006421499
Author : Robert A. Howell
Publisher : Unknown
Page : 232 pages
File Size : 45,8 Mb
Release : 1987
Category : Computer-integrated manufacturing systems
ISBN : UCSD:31822006421374
Author : Charles T. Horngren,Gary L. Sundem,William O. Stratton
Publisher : Pearson Educación
Page : 724 pages
File Size : 50,8 Mb
Release : 2005
Category : Business & Economics
ISBN : 9702606403
Make the right decisions with Horngren/Sundem/Stratton! Horngren/Sundem/Stratton's best-selling texts emphasize decision-making throughout each chapter. Decision-making is introduced in the early text chapters and also appears in many of the text features: "Making Managerial Decisions" boxes, critical thinking exercises, and more. As always, students develop a solid understanding of costs and cost behavior and the use of cost information for planning and control decisions, not just inventory valuation. Two text versions enable faculty to select a text that only covers management accounting concepts (Chs. 1-14) or one that includes three chapters of financial accounting review (Chs. 1-17). New OneKey provides the convenience of having all text resources in a single location and available in your choice of course management platform: BlackBoard, WebCT, and CourseCompass. OneKey also includes PH Grade Assist on-line homework with automatic grading and infinite practice for students).
Author : Robert Hutchinson
Publisher : Unknown
Page : 416 pages
File Size : 54,9 Mb
Release : 2007
Category : Managerial accounting
ISBN : OCLC:247520646
Advanced manufacturing strategies are often undermined by the legacy control mechanisms of another era. In response to today's hypercompetitive global business environment, many manufacturing firms have adopted new business strategies such as time-based manufacturing (TBM). While some firms credit their success in the marketplace to TBM and other advanced manufacturing strategies, still more have realized little or no improvement in performance. Post-implementation failures often find their root not in the manufacturing strategy itself, but in the lack of congruent control mechanisms. One of such important control mechanism is the firm's managerial accounting system (MAS). Despite evident appeal to both managerial accounting and manufacturing management, few managerial accounting innovations have developed at this interface. There is increasing recognition amongst managerial accounting scholars of the need for innovative studies to fill in the knowledge gaps and provide normative solutions for managerial accounting practice that has increasingly lost its relevance to modern manufacturing. This study demonstrates that the design of the MAS can significantly affect key manufacturing performance measures. Market, operational, and financial performance measures are utilized in this study in terms of demand fulfillment rate (DFR), cycle-time (CT), and net operating income (NOI) respectively. Three MAS alternatives traditional costing systems (TCS), activity-based costing systems (ABC), and the newly proposed time-based accounting (TBA) methods are all examined. This study employs a computer simulation methodology, which presents an opportunity for the direct comparison and quantitative measurement of this impact. The choice of methodology allows for the controlled introduction of supply and demand stochasticity along with differing levels of product mix complexity, modeled in environments with differing levels of manufacturing overhead burden. The results provide significant evidence of the importance of MAS design vis-à-vis manufacturing strategy. No single MAS outperformed all others along all performance measures, indicating the need to align the MAS to the manufacturing strategy. While MAS design alone may not ensure the success of an advanced manufacturing strategy, this study clearly demonstrates that it should be considered an integral part of the initiative. The introduction of TBA demonstrates how MAS design can better support a TBM strategy and regain lost relevance.
Author : William G. Sullivan,Charles D. Mecimore
Publisher : Unknown
Page : 132 pages
File Size : 47,8 Mb
Release : 1991
Category : CAD/CAM systems
ISBN : OSU:32435073829764
Author : Matthew J. Liberatore
Publisher : Springer Science & Business Media
Page : 332 pages
File Size : 55,6 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9783642956218
Matthew J. Liberatore Department of Management Villanova University Villanova, PA 19085 1. BACKGROUND The weakening competitive position of many segments of u.s. manufacturing has been analyzed, debated and discussed in corporate boardrooms, academic journals and the popular literature. One result has been a renewed commitment toward improving productivity and quality in the workplace. The drive to reduce manufacturing related costs, while meeting ever-changing customer needs, has led many firms to consider more automated and flexible manufacturing systems. The extent to which these new technologies can support business goals in productivity, quality and flexibility is an especially important issue for manufacturing firms in the u.s. and other Western nations. Problems have arisen in developing performance measures and evaluation criteria which reflect the full range of costs and benefits associated with these technologies. Some would argue that managerial policies and attitudes, and not the shortcomings of the equipment or manufacturing processes, are the major impediments to implementation (Kaplan 1984).
Author : Anonim
Publisher : Unknown
Page : 726 pages
File Size : 55,7 Mb
Release : 1998
Category : Accounting
ISBN : UVA:X006179235
Author : Anonim
Publisher : Unknown
Page : 308 pages
File Size : 46,5 Mb
Release : 1991
Category : Accounting
ISBN : CORNELL:31924064876695
Author : Charles T. Horngren,Gary L. Sundem,William O. Stratton
Publisher : Prentice Hall
Page : 872 pages
File Size : 52,8 Mb
Release : 1996
Category : Business & Economics
ISBN : NWU:35556025570144
This edition recognizes the current trends in management accounting and clearly presents the basic concepts and techniques. Although basic concepts in management accounting have not changed dramatically, the application of those concepts has been significantly influenced by a competitive world environment and significant changes in the cost accounting systems used by large companies and corporations. The focus of the text remains the understanding of costs and cost behavior and the use of cost information for planning and control decisions.
Author : Anonim
Publisher : Unknown
Page : 1092 pages
File Size : 55,7 Mb
Release : 1990
Category : Accountants
ISBN : UCLA:L0061686945
Author : Ahmed B. Abdel-Maksoud,Magdy G. Abdel-Kader,Marc J. Epstein
Publisher : JAI Press Incorporated
Page : 366 pages
File Size : 54,5 Mb
Release : 2007-08-02
Category : Business & Economics
ISBN : 0762314036
Provides a framework for exploring the relationships between the measurement of non-financial performance at the shop-floor of manufacturing firms across four different countries (UK, Italy, Japan, and Canada) and a range of twenty-eight contingent factors incorporating technological, managerial, organisational and environmental factors.
Author : Claud Pitts (III.)
Publisher : Unknown
Page : 844 pages
File Size : 55,9 Mb
Release : 1996
Category : Business & Economics
ISBN : 0536599114
Author : Midwest Finance Association
Publisher : Unknown
Page : 378 pages
File Size : 52,5 Mb
Release : 1992
Category : Banks and banking
ISBN : MINN:31951P00275806Q
Includes selected papers presented at its annual meeting.
Author : Bernard C. Williams,Barry J. Spaul
Publisher : Unknown
Page : 504 pages
File Size : 52,6 Mb
Release : 1991
Category : Business & Economics
ISBN : UOM:35128001352853
This book is not about IT, but about IT dimensions to each of the subject streams in traditional accounting programmes. The international team of contributing authors have produced a carefully structured and readable text which will integrate and support traditional accounting studies.
Author : Suresh Subbarao Kalagnanam
Publisher : Unknown
Page : 474 pages
File Size : 48,8 Mb
Release : 1997
Category : Electronic
ISBN : WISC:89057448276
