search query: @indexterm ACCOUNTING EDUCATION / total: 131
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| Author: | Lammert, T. B. Ehrsam, R. |
| Title: | The human element : the real challenge in modernizing cost systems. |
| Journal: | Management Accounting (New York)
1987 : JUL, VOL. 69:1, p. 32-37 |
| Index terms: | COST ACCOUNTING PERSONNEL MANAGEMENT PERFORMANCE MEASUREMENT ACCOUNTING EDUCATION |
| Language: | eng |
| Abstract: | A review advocating that cost managers should periodically work in manufacturing departments, and industrial and manufacturing engineers should be assigned to cost accounting departments to break down the barriers between disciplines and create less differentiation between line and staff positions. The study assesses cost counting techniques and methods, materials management and stresses that behaviour modification should be linked to the financial rewards. |
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