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عنوان مقاله:حسابداری مدیریت در تولید در کلاس جهانی: یک مطالعه موردی
ناشر: [ Elsevier BV ]
ژورنال
دوره (شماره):10 (3)
سال انتشار:September 1999
شماره صفحات: 263301263-301
نشانگر دیجیتالی شیء:[ 10.1006/mare.1999.0106 ]
شما اینجا هستید:
  1. Scipers, the Knowledge ClubScipers »
  2. Elsevier BV »
  3. Management Accounting Research »
  4. Management accounting within world class manufacturing: a case study

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خلاصه مقاله، نویسندگان و کلمات کلیدی

Management Accounting Within World Class Manufacturing: A Case Study


مقاله: حسابداری مدیریت در تولید در کلاس جهانی: یک مطالعه موردی

نويسند‌گان:


خلاصه مقاله:


This is a case study of a U.K. chemical company implementing World Class Manufacturing (WCM). In the late 1980s the company encountered serious problems due to the rapid contraction of major customers. It embarked on a programme of improving manufacturing introducing, inter alia, new quality programmes and computerized production controls including MRPII. Whilst these programmes were successful they failed to produce the turnaround sought. Faced with impending extinction, the managers sought external advice from consultants during a WCM workshop organized by government development agencies. Following this the company embarked on a benchmarking and strategic assessment exercise which diagnosed the company as unduly manufacturing oriented, poor on new product development and marketing, and insufficiently responsive to consumer needs. They adopted WCM principles embracing six broad objectives: customer responsiveness, employee involvement, quality, reduced lead-times, continuous improvement, and shop floor training for flexibility and problem solving skills. The implementation of WCM was successful: there was objective recorded evidence of improved performance against targets set in the WCM programme. Management accounting superficially appeared unaffected by WCM. The budgetary control system run by the accounting department remained intact. Product costing systems were not changed to incorporate Activity-Based drivers, as predicted in the literature. However, there was a marked decline in the influence of the accounting department, partly due to the cost module within MRPII. The accountant became dependent on production for cost data. Whilst his responsibilities continued to include the preparation of financial accounts and periodic budgets, cost management in terms of cost reduction, target setting, diagnosis and problem-solving came to lie with production. The suggestion of the case is that financial improvement may lie more with programmes of employee development and involvement, making the company more quality conscious, flexible and adaptive rather than in any redesign of costing systems. The implications of the research upon management accounting change debates are discussed in the concluding section.


 


كلمات كليدي:

accounting and operations management, cost management , management accounting change , accounting and operations management, cost management, management accounting change, World Class Manufacturing
accounting and operations management , cost management , management accounting change , حسابداری و مدیریت عملیات, مدیریت هزینه, تغییر حسابداری مدیریت, کلاس جهانی تولید


موضوعات:

Accounting, Information Systems and Management, Finance



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فهرست مقالات مرتبط و مشابه

  1. , (2008) 'World class manufacturing and accountability', J Acc & Organizational Change, Emerald, pp:97-135
  2. (1997) 'The management of world-class manufacturing enterprises', Choice Reviews Online, American Library Association, pp:35-1619
  3. Saxena, K.B.C, Sahay, B.S (2000) 'Managing IT for world-class manufacturing: the Indian scenario', International Journal of Information Management, Elsevier BV, pp:29-57
  4. Mason, W., Sizer, John (1975) 'Case Studies in Management Accounting.', Operational Research Quarterly (1970-1977), JSTOR, pp:463-0
  5. Seltzer, William (1975) 'Case Studies in Management Accounting.', J Oper Res Soc, Nature Publishing Group, pp:463-464
  6. Chiarini, Andrea , Vagnoni, Emidia (2014) 'World-class manufacturing by Fiat. Comparison with Toyota Production System from a Strategic Management, Management Accounting, Operations Management and Performance Measurement dimension', International Journal of Production Research, Informa UK Limited, pp:590-606
  7. Duh, Rong-ruey , Hsu, Audrey Wen-hsin , Chow, Chee W. (2013) 'World-class manufacturing, management accountants' cross-functional participation, and firm performance', Asia-Pacific Journal of Accounting & Economics, Informa UK Limited, pp:262-283
  8. Al Falah, Khaled, Zairi, Mohamed, Moneim Ahmed, Abdel (2003) 'The role of supply‐chain management in world‐class manufacturing', International Journal of Physical Distribution & Logistics Management, Emerald, pp:396-407
  9. Mcwatters, Cheryl (1995) 'Management accounting and the Calvin Company: a case study', Accounting, Business & Financial History, Informa UK Limited, pp:39-70
  10. , (1996) 'World-class manufacturing', Long Range Planning, Elsevier BV, pp:742-743

 

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