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Cost accounting and performance measurement in a just-in-time production environment
Department of Accountancy and Buiness Law, Massey University, Palmerston North. New Zealand.
Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet (USBE).
Department of Accountancy and Buiness Law, Massey University, Palmerston North. New Zealand.
1999 (engelsk)Inngår i: Asia Pacific Journal of Management, ISSN 0217-4561, E-ISSN 1572-9958, Vol. 16, nr 1, s. 111-125Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

There are normative statements in the literature, backed up by case observations and anecdotal evidence, which indicate that manufacturing companies operating just-in-time (JIT) production management systems should also change their cost accounting systems and place greater reliance on non-financial performance indicators. This study provides empirical evidence suggesting that JIT manufacturing companies which have made some degree of modification to their costing system demonstrate higher performance than JIT companies which have not made changes. The results also suggest that greater use of non-financial performance indicators is associated with higher performance irrespective of the production management system adopted.

sted, utgiver, år, opplag, sider
Springer, 1999. Vol. 16, nr 1, s. 111-125
Emneord [en]
just-in-time, cost accounting change, non-financial performance measures
HSV kategori
Identifikatorer
URN: urn:nbn:se:umu:diva-16681DOI: 10.1023/A:1015414320195OAI: oai:DiVA.org:umu-16681DiVA, id: diva2:156354
Tilgjengelig fra: 2007-01-24 Laget: 2007-01-24 Sist oppdatert: 2018-06-09bibliografisk kontrollert

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