Accession Number : ADA200031


Title :   Cost Accounting in the Automated Manufacturing Environment


Descriptive Note : Master's thesis


Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA


Personal Author(s) : Hastings, John T


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a200031.pdf


Report Date : Jun 1988


Pagination or Media Count : 142


Abstract : Cost accounting and product costing techniques are used by firms to measure the amount of resources consumed in the production of goods. Writings in the current literature Johnson, 1987; Kaplan, 1987; Howell, 1987 have argued that traditional cost accounting should be modified in an automated manufacturing environment. The purpose of this thesis is to determine whether traditional cost accounting techniques should be modified in the automated manufacturing environment. Data for this thesis were obtained from archival research of the current literature relating to cost accounting in the automated manufacturing environment. The conclusion of this thesis is based on a comprehensive analysis of that literature. The author concludes that traditional cost accounting techniques should be modified in the automated manufacturing environment.


Descriptors :   *COMPUTER AIDED MANUFACTURING , *COSTS , *ACCOUNTING , ARCHIVES , THESES , MANUFACTURING , AUTOMATION , INTEGRATED SYSTEMS , COMPUTER AIDED DESIGN


Subject Categories : Administration and Management
      Mfg & Industrial Eng & Control of Product Sys


Distribution Statement : APPROVED FOR PUBLIC RELEASE