Cost Accounting in the Automated Manufacturing Environment

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.

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Document Details

Document Type
Technical Report
Publication Date
Jun 01, 1988
Accession Number
ADA200031

Entities

People

  • John T. Hastings

Organizations

  • Naval Postgraduate School

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  • Advanced Manufacturing
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