Author: Peter Chalos
Publisher:
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.
Managing Cost in Today's Manufacturing Environment
Author: Peter Chalos
Publisher:
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.
Publisher:
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.
Cost Management for Today's Advanced Manufacturing
Author: Callie Berliner
Publisher: Harvard Business Review Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 280
Book Description
Publisher: Harvard Business Review Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 280
Book Description
Management Accounting in the New Manufacturing Environment
Author: Robert A. Howell
Publisher:
ISBN:
Category : Computer-integrated manufacturing systems
Languages : en
Pages : 232
Book Description
Publisher:
ISBN:
Category : Computer-integrated manufacturing systems
Languages : en
Pages : 232
Book Description
Journal of Cost Management for the Manufacturing Industry
Updating Standard Cost Systems
Author: Carole B. Cheatham
Publisher: Praeger
ISBN: 9780899307169
Category : Education
Languages : en
Pages : 254
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.
Publisher: Praeger
ISBN: 9780899307169
Category : Education
Languages : en
Pages : 254
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.
Cost Management and Activity-based Cost Allocation in a New Manufacturing Environment
Managerial Accounting
Author: Ronald W. Hilton
Publisher: Irwin/McGraw-Hill
ISBN: 9780072502879
Category : Managerial accounting
Languages : en
Pages : 812
Book Description
Publisher: Irwin/McGraw-Hill
ISBN: 9780072502879
Category : Managerial accounting
Languages : en
Pages : 812
Book Description
Cost Accounting in the Automated Manufacturing Environment
Author: John Thomas Hastings
Publisher:
ISBN:
Category : Management
Languages : en
Pages : 0
Book Description
Cost accounting and product costing techniques are used by firms to measure the amount of resources consumed in the production of goods. Writings in the current literature Johnson, 1987; Kaplan, 1987; Howell, 1987 have argued that traditional cost accounting should be modified in an automated manufacturing environment. The purpose of this thesis is to determine whether traditional cost accounting techniques should be modified in the automated manufacturing environment. Data for this thesis were obtained from archival research of the current literature relating to cost accounting in the automated manufacturing environment. The conclusion of this thesis is based on a comprehensive analysis of that literature. The author concludes that traditional cost accounting techniques should be modified in the automated manufacturing environment. Keywords: Cost accounting; Product costing; Automated manufacturing; CAD/CAM/CIM; Computer aided design; Computer aided manufacturing; Computer integrated manufacturing; Theses. (sdw).
Publisher:
ISBN:
Category : Management
Languages : en
Pages : 0
Book Description
Cost accounting and product costing techniques are used by firms to measure the amount of resources consumed in the production of goods. Writings in the current literature Johnson, 1987; Kaplan, 1987; Howell, 1987 have argued that traditional cost accounting should be modified in an automated manufacturing environment. The purpose of this thesis is to determine whether traditional cost accounting techniques should be modified in the automated manufacturing environment. Data for this thesis were obtained from archival research of the current literature relating to cost accounting in the automated manufacturing environment. The conclusion of this thesis is based on a comprehensive analysis of that literature. The author concludes that traditional cost accounting techniques should be modified in the automated manufacturing environment. Keywords: Cost accounting; Product costing; Automated manufacturing; CAD/CAM/CIM; Computer aided design; Computer aided manufacturing; Computer integrated manufacturing; Theses. (sdw).
Financial Models and Tools for Managing Lean Manufacturing
Author: David Meade
Publisher: CRC Press
ISBN: 1420013777
Category : Business & Economics
Languages : en
Pages : 222
Book Description
The effect Lean Manufacturing programs have on profit and loss statements during the early months of their implementation often causes them to be viewed as failures. The length of time it will take traditional financial reports to reflect lean manufacturing improvements depends upon how poorly the operation was doing in terms of inventory managemen
Publisher: CRC Press
ISBN: 1420013777
Category : Business & Economics
Languages : en
Pages : 222
Book Description
The effect Lean Manufacturing programs have on profit and loss statements during the early months of their implementation often causes them to be viewed as failures. The length of time it will take traditional financial reports to reflect lean manufacturing improvements depends upon how poorly the operation was doing in terms of inventory managemen
The Routledge Companion to Cost Management
Author: Falconer Mitchell
Publisher: Routledge
ISBN: 1136234284
Category : Business & Economics
Languages : en
Pages : 409
Book Description
Over the last two decades, cost management has been an area of dynamic change and development. This is evident in the extensive inventory of new, high-profile techniques that have emerged. With cost management now firmly established as a distinct sub-discipline within management accounting, The Routledge Companion to Cost Management is a timely reference volume covering both practical developments and research in this area. Topics covered include: Cost control issues Cost analysis and decision making Cost management systems Environmental cost management With chapters from an international team of contributors, this prestigious companion will prove an indispensible addition to any library with aspirations of keeping up-to-date with the world of accounting.
Publisher: Routledge
ISBN: 1136234284
Category : Business & Economics
Languages : en
Pages : 409
Book Description
Over the last two decades, cost management has been an area of dynamic change and development. This is evident in the extensive inventory of new, high-profile techniques that have emerged. With cost management now firmly established as a distinct sub-discipline within management accounting, The Routledge Companion to Cost Management is a timely reference volume covering both practical developments and research in this area. Topics covered include: Cost control issues Cost analysis and decision making Cost management systems Environmental cost management With chapters from an international team of contributors, this prestigious companion will prove an indispensible addition to any library with aspirations of keeping up-to-date with the world of accounting.