haku: @author Lee, B. / yhteensä: 18
viite: 9 / 18
| Tekijä: | Lee, B. |
| Otsikko: | The justification and monitoring of advanced manufacturing technology: an empirical study of 21 installations of flexible manufacturing systems |
| Lehti: | Management Accounting (London)
1996 : MAR, VOL. 7:1, p. 95-118 |
| Asiasana: | MANAGEMENT ACCOUNTING MANUFACTURING DIRECT COSTS |
| Kieli: | eng |
| Tiivistelmä: | Investment appraisals and cost controls are often blamed when companies either fail to adopt advanced manufacturing technology (AMT), or deploy computerized work systems for the large batch production of a limited range of parts. This paper illustrates that such arguments attribute too much weight to accounting techniques. It argues that the gains associated with many uses of AMT are mutually exclusive and this is why companies fail to express them when justifying investment in computerized work systems. |
SCIMA