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| Author: | Hoque, Z. |
| Title: | Just-in-time production, automation, cost allocation practices and importance of cost information: An empirical investigation in New Zealand-based manufacturing organizations |
| Journal: | British Accounting Review
2000 : JUN, VOL. 32:2, p. 133-159 |
| Index terms: | Accounting Just-in-time production Manufacturing Automation Cost allocation Information New Zealand |
| Language: | eng |
| Abstract: | This paper is based on an empirical study of the relationship btw. Just-in-Time (JIT) production, automation, cost allocation practices and the relative use of cost information for making and evaluating managerial decisions. The study uses a survey questionnaire to collect data from random sample of New Zealand-based manufacturing organizations. Hypotheses were tested using bivariate tests and multiple regression analysis. The results indicate among others that the choice of activity-based cost allocations is negatively associated with the extent to which firms use a JIT approach to manufacturing, but positively associated with increased automation in the factory, as hypothesized. |
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