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| Author: | RUSJAN, B. |
| Title: | Vpliv novih proizvodnih konceptov na potrebe po informacijah |
| Journal: | Slovenska ekonomska revija
1992 : VOL. 43:6, p. 611-619 |
| Index terms: | PRODUCTION FLEXIBLE MANUFACTURING SYSTEMS TOTAL QUALITY MANAGEMENT JUST-IN-TIME PRODUCTION ACCOUNTING INFORMATION SYSTEMS PRODUCTION COSTS PERFORMANCE APPRAISAL |
| Language: | slv |
| Abstract: | During the last decade internal accounting reporting systems have been criticized for providing information that is irrelevant for proper decision making by managers.A principal concern is that modern accounting systems are too financial accounting oriented and for the most part neglect internal reporting needs.Companies that are introducing modern production phylosophy (Just in time, Total quality management) and icreasing automation, but are still using traditional cost and managerial accounting practices are facing problems related to: -justifying the acqusition of automated equipment or processes - product costing - performance evaluation.The aim of the article is to present some possible solutions to these problems. |
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