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| Author: | Polakoff, J.C. |
| Title: | Computer integrated manufacturing: a new look at cost justification |
| Journal: | Journal of Accountancy
1990 : MAR, VOL. 169:3, p. 24-29 |
| Index terms: | CAM RETURN ON INVESTMENT PRODUCTION COSTS |
| Language: | eng |
| Abstract: | Review of the importance of computer integrated manufacturing /CIM/ and a description of cost justification techniques of CPAs in industry and their advisers in public practice. A definition of CIM. Function and savings and traditional justification methods. Time value of money. CIM benefits. Payback period method. Return on investment. New present value. Internal rate of return. Justification myopia and for CIM. CIM alternatives. CIM project team, long-term focus, and future skills. Three Exhibits illustrate the study. A Box summarizes the main points. |
SCIMA