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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 University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE).
Department of Accountancy and Buiness Law, Massey University, Palmerston North. New Zealand.
1999 (English)In: Asia Pacific Journal of Management, ISSN 0217-4561, E-ISSN 1572-9958, Vol. 16, no 1, 111-125 p.Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
Springer, 1999. Vol. 16, no 1, 111-125 p.
Keyword [en]
just-in-time, cost accounting change, non-financial performance measures
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:umu:diva-16681DOI: 10.1023/A:1015414320195OAI: oai:DiVA.org:umu-16681DiVA: diva2:156354
Available from: 2007-01-24 Created: 2007-01-24 Last updated: 2017-12-14Bibliographically approved

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