haku: @author Kaplan, R. S. / yhteensä: 30
viite: 11 / 30
Tekijä: | Kaplan, R. S. |
Otsikko: | New systems for measurement and control |
Lehti: | Engineering Economist
1991 : SPRING, VOL. 36:3, p. 201-218 |
Asiasana: | BUSINESS ENVIRONMENT MANUFACTURING SERVICE INDUSTRIES MEASUREMENT CONTROL INVESTMENT ANALYSIS MANAGEMENT ACCOUNTING |
Kieli: | eng |
Tiivistelmä: | Major changes are occuring in the competitive environment and the operations technology of manufacturing and service organizations. Companies' attempts to adapt to the capabilities and environment have been greatly constrained by antique accounting systems. Improved management accounting systems can be designed for /1/ operation control, to motivate learning and improvement activities for managers and employees, /2/ activity-based costing, to calculate profitability of individual products and customers, /3/ capital investment decisions, to guide decisions on acquiring advanced technology. Recent advances in these applications are reviewed. |
SCIMA