Sökning: id:"swepub:oai:DiVA.org:umu-16681" >
Cost accounting and...
Cost accounting and performance measurement in a just-in-time production environment
-
- Durden, Chris H. (författare)
- Department of Accountancy and Buiness Law, Massey University, Palmerston North. New Zealand
-
- Hassel, Lars, 1950- (författare)
- Umeå universitet,Handelshögskolan vid Umeå universitet (USBE)
-
- Upton, David R. (författare)
- Department of Accountancy and Buiness Law, Massey University, Palmerston North. New Zealand
-
Department of Accountancy and Buiness Law, Massey University, Palmerston North New Zealand Handelshögskolan vid Umeå universitet (USBE) (creator_code:org_t)
- Springer, 1999
- 1999
- Engelska.
-
Ingår i: Asia Pacific Journal of Management. - : Springer. - 0217-4561 .- 1572-9958. ; 16:1, s. 111-125
- Relaterad länk:
-
https://urn.kb.se/re...
-
visa fler...
-
https://doi.org/10.1...
-
visa färre...
Abstract
Ämnesord
Stäng
- There are normative statements in the literature, backed up by case observations and anecdotal evidence, which indicate that manufacturing companies operating just-in-time (JIT) production management systems should also change their cost accounting systems and place greater reliance on non-financial performance indicators. This study provides empirical evidence suggesting that JIT manufacturing companies which have made some degree of modification to their costing system demonstrate higher performance than JIT companies which have not made changes. The results also suggest that greater use of non-financial performance indicators is associated with higher performance irrespective of the production management system adopted.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business (hsv//eng)
Nyckelord
- just-in-time
- cost accounting change
- non-financial performance measures
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
Hitta via bibliotek
Till lärosätets databas