Author: Robert A. HowellPublisher:
ISBN:
Category : Computer-integrated manufacturing systems
Languages : en
Pages : 232
Book Description
Management Accounting in the New Manufacturing Environment
Author: Robert A. HowellPublisher:
ISBN:
Category : Computer-integrated manufacturing systems
Languages : en
Pages : 232
Book Description
Cost Management for Today's Advanced Manufacturing
Author: Callie BerlinerPublisher: Harvard Business Review Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 280
Book Description
Cost Management Systems in the New Manufacturing Environment
Author: Keith V. SmithPublisher:
ISBN:
Category : Managerial accounting
Languages : en
Pages : 88
Book Description
Managing Cost in Today's Manufacturing Environment
Author: Peter ChalosPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 314
Book Description
Interest in cost accounting has been fuelled by automation changes in industry. This book for cost managers and manufacturing engineers covers computer manufacturing, flexible manufacturing systems, JIT, capital adjusting for automated equipment, cost of quality and issues in incentive design.
Managerial Accounting
Author: Ronald W. HiltonPublisher:
ISBN: 9780390022547
Category : Managerial accounting
Languages : en
Pages : 57
Book Description
Journal of Cost Management for the Manufacturing Industry
Author: Updating Standard Cost Systems
Author: Carole B. CheathamPublisher: Praeger
ISBN: 0899307167
Category : Business & Economics
Languages : en
Pages : 0
Book Description
The new manufacturing environment requires new cost-accounting systems as well as new technology. While some authorities have advocated installing new and untried systems, the authors of this book recommend updating the standard cost system which 85 percent of manufacturing firms have in place. Updating the present system can achieve greater benefits in terms of providing information to managers for decision making. It also allows the organization to avoid disruption to the corporate culture and the cost associated with a new system. The authors show how standard cost systems can be redesigned to measure factors recognized to be important in today's manufacturing environment such as quality, production levels, and throughput. They demonstrate how standard cost systems can foster continuous improvement through dynamic rather than static standards. After examining characteristics of the new manufacturing environment and benefits of upgrading the cost system, ways to update the traditional standard cost system are discussed. Revisions include a unique input-output method of variance analysis, specific metrics related to manufacturing performance, ways to identify cost drivers, and use of dynamic standards. The authors demonstrate how to redesign the information-gathering and reporting system as new manufacturing procedures are put in place. They discuss ways that marketing activities are affected and how to plan plant and equipment expenditures in an automated environment. This book is directed primarily towards accountants and managers needing to improve informational content of accounting data for decision-making purposes. It should also be beneficial to any person within the business firm who either supplies data of this type or uses it, such as project analysts, controllers, managers, and even management trainees. Academicians teaching cost and managerial accounting as well as those teaching production management and financial decision-making courses should find it beneficial as a text supplement or as a primary text in courses dealing with current problems in today's changing manufacturing environment.
Adapting Management Accounting Practice to an Advanced Manufacturing Environment
Author: Allen H. SeedPublisher:
ISBN:
Category : Automation
Languages : en
Pages : 112
Book Description
The Design of Cost Management Systems
Author: Robin CooperPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 600
Book Description
During the past years, the limitations of traditional cost accounting systems in today's competitive environment have been widely documented. This text provides material that enables the reader to analyze the defects of existing, traditional systems and offers advice on designing systems.
Computer-Aided Production Management
Author: Asbjorn RolstadasPublisher: Springer Science & Business Media
ISBN: 3642733182
Category : Computers
Languages : en
Pages : 393
Book Description
The purpose of this book is to discuss the state of the art and future trends in the field of computerized production management systems. It is composed of a number of independent papers, each presented in a chapter. Some of the widely recognized experts in the field around the world have been asked to contribute. lowe each of them my sincere gratitude for their kind cooperation. I am also grateful to Peter Falster and Jim Browne for their kind support in helping me to review topics to be covered and to select the authors. This book is a result of the professional work done in the International Federation of Information Processing Technical Committee IFIP TC5 "Com puter Applications in Technology" and especially in the Working Group WG5. 7 "Computer-Aided Production Management". This group was established in 1978 with the aim of promoting and encouraging the advancement of the field of computer systems for the production management of manufacturing, off shore, construction, electronic and similar and related industries. The scope of the work includes, but is not limited to, the following topics: 1) design and implementation of new production planning and control systems taking into account new technology and management philosophy; 2) CAPM in a CIM environment including interfaces to CAD and CAM; 3) project management and cost engineering; 4) knowledge engineering in CAPM; 5) CAPM for Flexible Manufacturing Systems (FMS) and Flexible Assembly Systems (F AS); 6) methods and concepts in CAPM; 7) economic and social implications of CAPM.