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Author:Leighton, G.
Title:AMT going round in circles (Investitionsentscheidung; Wirtschaftlichkeitsrechnung)
Journal:Manufacturing Engineer
1992 : FEB, VOL. 71:2, p. 8-9
Index terms:
Freeterms:TECHNISCHER FORTSCHRITT,
FERTIGUNGSMANAGEMENT, TECHNIK
Language:eng
Abstract:Extensive use of management accountancy techniques to justify investment in AMT has its drawbacks. AMT investments tend to involve predicting an outcome which is more unknown. This not only introduces an element of uncertainty regarding the accuracy of the estimates made, but the reliance on financial evaluation creates the added difficulty of having to express the benefits in monetary terms.
SCIMA record nr: 135652
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