Current Developments in Cost Accounting/Performance Measuring Systems for Implementing Advanced Manufacturing Technology.

摘要

Much has been written over the last decade regarding the various obstacles to implementation of computer integrated manufacturing (CIM). This review focuses on much of this literature that has been published or released within the last 24 months. A section reviewing the evolution of cost analysis methods is provided and followed by arguments from various researchers/authors as to why they believe traditional cost accounting measures are either inappropriate or improperly applied. The review then describes various modifications to existing cost accounting methods in addition to some new ideas, as prescribed by these researchers/authors. The project concludes with a case study that demonstrates two of the surveyed methods. (emk)