search query: @author Anderson, B. / total: 3
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Author: | Turney, P. B. B. Anderson, B. |
Title: | Accounting for continuous improvement. |
Journal: | Sloan Management Review
1989 : WINTER, VOL. 30:2, p. 37-47 |
Index terms: | ACCOUNTING PRINCIPLES CONTROL SYSTEMS MANUFACTURING |
Language: | eng |
Abstract: | Accounting is characterized as an integral part of the planning and control system of any manufacturing operation. Yet in many companies the accounting function has failed to adapt to a new competitive environment that requires continuous improvement in the design, manufacturing, and marketing of a product. The concept of continuous improvement is highlighted. The corporate worldview of the last two decades is sketched. The preconditions of accounting innovation are discussed. The ways of removing and replacing obsolete systems as well as eliminating barriers to continuous improvement are explained. It is shown how a division of Tektronix has generated continuous improvement. Several measures of performance are listed and analyzed. |
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