| Tekijä: | Kaplan, R. S. |
| Otsikko: | Accounting lag : the obsolescence of cost accounting systems. |
| Lehti: | California Management Review
1986 : WINTER, VOL. 28:2, p. 174-199 |
| Asiasana: | COST ACCOUNTING ACCOUNTING SYSTEMS MANUFACTURING INDUSTRY |
| Kieli: | eng |
| Tiivistelmä: | Contemporary changes in the organization and technology of manufacturing operations have caused the traditional, direct-labor focused,cost accounting system to be less useful summary of a company's manufacturing operations. A selected set of manufacturing firms, leaders in both high-technology growth industries and highly efficient innovative producers in mature industries,were visited in order to learn what changes were being made in their accounting,measurement and control system. |
SCIMA