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| Tekijä: | Tekavcic, M. |
| Otsikko: | Vpliv uvajanja sodobnih tehnologij in novih proizvodnih principov na obracunavanje stroskov in presojanje uspesnosti poslovanja |
| Lehti: | 0
1994 : p. 88-95 |
| Asiasana: | |
| Vapaa asiasana: | Slovenia, accounting, costs, statement of accounts, calculations, company performance, business efficiency |
| Kieli: | slv |
| Tiivistelmä: | The new manufacturing environment characterized by increased automation and computerization and based on new manufacturing philosophies such as just-in-time and total quality management should have important accounting implications.First, JIT environment demands new principles of cost allocation.The solution is found in activity-based costing which leads to more accurate product costs.Second, the importance of inventory evaluation decreases and the amount of period costs increases due to the use of backflush costing.Third, variances should be less important, but their occurrence should be recognized early enough so that causes may be found and corrections taken on time.And finally, the importance of nonfinancial measures of performance is increasing quickly. |
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