Current Developments in Cost Accounting/Performance Measuring Systems for Implementing Advanced Manufacturing Technology

Abstract

Much has been written over the last decade regarding the various obstacles to implementation of computer integrated manufacturing (CIM). This review focuses on much of this literature that has been published or released within the last 24 months. A section reviewing the evolution of cost analysis methods is provided and followed by arguments from various researchers/authors as to why they believe traditional cost accounting measures are either inappropriate or improperly applied. The review then describes various modifications to existing cost accounting methods in addition to some new ideas, as prescribed by these researchers/authors. The project concludes with a case study that demonstrates two of the surveyed methods.

Open PDF

Document Details

Document Type
Technical Report
Publication Date
Nov 01, 1989
Accession Number
ADA218500

Entities

People

  • Scott J. Scherbenske

Organizations

  • Air Force Institute of Technology

Tags

Communities of Interest

  • Biomedical
  • Human Systems
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Advanced Manufacturing
  • Air Force
  • Artificial Intelligence
  • Case Studies
  • Computers
  • Costs
  • Decision Support Systems
  • Engineering
  • Expert Systems
  • Information Systems
  • Mainframe Computers
  • Management Information Systems
  • Management Personnel
  • Manufacturing
  • Production
  • Systems Engineering

Readers

  • Computational Modeling and Simulation
  • Fire Suppression Systems Design.
  • Software Engineering.