haku: @indexterm performance measurement / yhteensä: 862
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| Tekijä: | Drury, C. |
| Otsikko: | Cost control and performance measurement in an AMT environment. |
| Lehti: | Management Accounting (London)
1990 : NOV, VOL. 68:10, p. 40-42, 46 |
| Asiasana: | MANUFACTURING COST CONTROL PERFORMANCE MEASUREMENT |
| Kieli: | eng |
| Tiivistelmä: | Assessment of need for accountants to respond to new manufacturing environment. Limitations of current performance measures. Output. Standard accounting. Direct labour. Monitoring of key variables. Feedback reporting. Proposals to change existing measures. New performance measures. Quality. JIT. Customer satisfaction. Cycle times. Machine utilisation. Flexibility. Cost control. Personal observation and non-financial measures. Activity-based costing. Cost-reduction programmes. |
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