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| Tekijä: | Hedin, S. R. Russell, G. R. |
| Otsikko: | JIT implementation: interaction between the production and cost accounting functions (Kostenrechnungssystem) |
| Lehti: | Production and Inventory Management Journal
1992 : SEP, VOL. 33:3, p. 68-73 |
| Asiasana: | |
| Vapaa asiasana: | FERTIGUNGSORGANISATION, FERTIGUNGSSTEUERUNG |
| Kieli: | eng |
| Tiivistelmä: | This article is a presentation of the empirical results of 4 case studies which address the interaction between the degree of JIT implementation in the production function and modification of the traditional cost accounting function. The empirical evidence indicates that companies with a proactive approach to modifying the cost accounting function to support JIT have a higher degree of JIT implementation in the production function compared to those companies which resist modification. |
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