Summing up: some reflections from the past and a look toward the future
Article Abstract:
Management accountants are facing up to new challenges as a result of criticisms launched against the profession. Research that seeks to address these criticisms has produced a variety of solutions. These include continuous improvement , participatory management that allows for risk-taking, a more effective time management of manufacturing processes, and productivity enhancement using decreasing time intervals for a given time function. Management accounting in the future will place greater focus on process flows, activity accounting will be accepted in the right environment and support business processes, and managers who can motivate workers to reach company objectives under continuous improvement programs should be rewarded. The importance of work and workers require managers to foster closer links with their businesses and see themselves as coworkers of business processes.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1992
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Performance measurement and planning -- revisited
Article Abstract:
Cost accounting and performance measurement systems are two central issues connected to manufacturing management. Research by the National Association of Accountants and Computer Aided Manufacturing International reveals that performance measurement plays a crucial role in increasing the efficiency of a manufacturing facility. Similar findings from research of the Boston University Manufacturing Roundtable include: finance and accounting personnel are important in processes in which positive change is implemented; measurement systems are not control systems; and cost accounting systems are difficult to change.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1989
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