haku: @author Fry, T. D. / yhteensä: 7
viite: 3 / 7
| Tekijä: | Fry, T. D. |
| Otsikko: | Manufacturing performance and cost accounting (Betriebserfolg) |
| Lehti: | Production and Inventory Management Journal
1992 : SEP, VOL. 33:3, p. 30-35 |
| Asiasana: | |
| Vapaa asiasana: | FERTIGUNGSMANAGEMENT, BETRIEBSERFOLG, KOSTENKONTROLLE, KOSTENRECHNUNG |
| Kieli: | eng |
| Tiivistelmä: | The traditional use of cost accounting reports to measure manufacturing performance is not appropriate in many companies. In fact, the reliance on cost accounting data can actually prevent the successful implementation of inventory reduction programs and the JIT manufacturing philosophy. In this article, the dysfunctional nature of using cost accounting to measure manufacturing performance is discussed. |
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