CHANGE IN MANUFACTURING AND ITS EFFECTS ON COST AND MANAGEMENT ACCOUNTING

Authors : Veyis Naci TANIŞ

Pages : 159-178

View : 24 | Download : 15

Publication Date : 1996-12-31

Article Type : Research Paper

Abstract :Manufacturing environments have changed enormously oşier the -last three decades. Computers. computer-integraled systems, and robotics enabled manufacturers to İroduce what thev could-not do previously- New technology also caused global competition to increase. and assisted manufacturers from the Far East to dominaie western markets in automotive and electronics products. Although Japanese manufacturers continued to employ traditional cost svstems in this new manufacturing environmenLs, their American counterparts blamed existing product coşt systems and implemented new ones to enable ihemselves in competing with (he Japanese. Today's customers require high quality and diversified products, and new manufacturing environments enable manufacturers to do so. However, manufacturers should know how to üşe these computer integrated systems  and try to reduce the cost of non-value-added -activities before changing their cost systems.
Keywords : cost systems, advanced manufacturing, technological change