Cost Accounting in the Automated Manufacturing Environment
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
Pagination or Media Count:
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.
- Administration and Management
- Manufacturing and Industrial Engineering and Control of Production Systems