haku: @indexterm accounting information systems / yhteensä: 204
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Tekijä: | Veeken, H. J. M. van der Wouters, M. J. F. |
Otsikko: | Using accounting information systems by operations managers in a project company |
Lehti: | Management Accounting Research
2002 : SEP, VOL. 13:3, p. 345-370 |
Asiasana: | ACCOUNTING ACCOUNTING INFORMATION SYSTEMS OPERATIONS MANAGEMENT CONSTRUCTION INDUSTRY PROJECT MANAGEMENT |
Kieli: | eng |
Tiivistelmä: | This paper describes the results of a case study that investigated the use of accounting information by operations managers in a road building company. There was considerable preplanning before the execution of project activities, but task uncertainty during execution created the need to take corrective action. Information on prices and expected costs was crucial for preplanning purposes. During project execution higher-level managers depended upon accounting information about actual project costs to be able to focus on low performing projects. Lower-level managers observed work on-site and they used information about the prices of various resources. |
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