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CHANGE IN MANUFACTURING AND ITS EFFECTS ON COST AND MANAGEMENT ACCOUNTING

Year 1996, Volume: 14 Issue: 2, 159 - 178, 31.12.1996

Veyis Naci Tanış

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

References

  • Bear, Robert, R Mills and F. Schrnid, 1994- "Product Costing in Advanced Technology Environments". ManagementAccounting — (UK), December.
  • Bhimani, A and Bromwich, 1993, 'Management Accounting: Evolution in Progress" Management Accounting Handbook Edited by Colin Drury. CIMA, London.
  • Berliner, C. and JA Brimson- 1988, Cost Management For Today's Advanced Manufacturing. Harvard Business School Press, Boston, USA.
  • Bright, J., R.E. Davies, C.A Downes and R.C. Sweeting, 1992, "The Deployment of Costing Techniques and Practices: A UK Studf'. Management Accounting Research. vol. 3, No. 3.
  • Brimson, James A-, 1986, ''How Advanced Manufacturing Technologies Are Reshaping Cost Management". ManagementAccounting —(US). March,
  • Bromwich, M. and A. Bhimani, 1989, Management Accounting: Evolution not Revolution. CIMA, London.
  • Chalos, P. and A.H. Bader. 1986, "Focus On Industry". Journal of Accountancy, March.
  • Coates, J.B. and S.G. Longden, 1989, Management Accounting: The Challenge of Technological Innovation. CIMA, London.
  • Cooper, Robin. 1990, "Explicating the Logic of ABC", Managemenl Accaunting AUK). November. Cooper, R. and R.S. Kaplan, 1987, "How Cost Accounting Systematically Distorts Product Costs", Accognting And Management Field Study Perspecáives. Harvard Business School Press, Boston.
  • Cooper, R. and R.S. Kaplan, 1988, "Measure Costs Right: Make The Right Decisions". Harvard Business Review. September - October.
  • Dhavale, Dileep G., 1986, Costing in Manufacturing Systems". Journal of Management Accounting Research. Vol. 1, Fall.
  • Drucker, Peter F. , 1981, "Behind Japan's Success". Harvard Business RevieH'. January February.
  • Drucker, Peter F 1990, "The Emerging Theory of Manufacturing". Harvard Business Review. January — February. Drury, Colin, 1992, Management And Cost Accounting. Third Edition. Chapman & Hall, London
  • Foster, G. and C.T. Horngren, 1988, "Flexible Manufacturing Svstems: Cost Management and Cost Accounting Implications"- Journal of Cost Management. Fall.
  • Gault, Stanley Cr., 1994, "Responding To Change"'. Research — Technology Management. vol. 37, Part 3. May— June.
  • Gold, Bela, 1982 "CAM Sets New Rules For Production". Harvard Business Review, November — December.
  • Goldhar, J.D. and M. Jehnek, 1983, "Plan For Economies of Scope". Harvard-Business Review. November — December. Hayes, Robert H., 1981 , '"Why Japanese Factories Work". Harvard Business Review. July — August.
  • Hiromoto, Toshim, 1988,. "Another Hidden Edge — Japanese Management Accounting" Harvard Business Review. July — August.
  • Holzer, H.P. and H. Nor-re.kht, 1991, "Some Thoughts on Cost Accounting Developments in the United States". Management Accounting Research. Vol. 2.
  • Horngren, Charles T., 1986, Cost and Management Accounting: Yesterday and Today*' Research and Current Issues in ManagernacZ Accounting. Ed. M. Bromwich and AG Hopwood. Pitman, London. Howell, R,A. and S.R. Saucy, 1987, "Cost In The New Manufacturing Environment:. Management Accounting — (UK). August.
  • Hunt, R, L. Garrett, and C.M. Merz, 1985, "Direct Labor Cost Not Always Relevant At N)"-Management Acccgnting — (US). February. Jan, C., J -Innes and F. Mitchell, 1992, "All Change". Accounting Age. October. Innes, J. and F. Mitchell, 1989, Management Accounting: The Challenge of Technological CMA, London.
  • Innes, J. and F. Mitchell, 1990, 'The Process of Change in Management Accounting: Some Field Study Evidence". ManagementAccounting Research. Vol.1, No.1.
  • Innes, J- and F. Mitchell, 1994, A Survey ofAcživity Based Cosiing in the UK's Large< Companies. Discussion Paper, University of Dundee. November.
  • Jaikumar, Ramchandran, 1986, 'Post-industrial Manufacturing". Harvard Business Roiew. November — December.
  • Johnson, H.T. and R.S. Kaplan, 1987, 'The Importance of Long Tenn Product Costs". The McKinsey Quarterly. Autumn.
  • Johnson, H. Thomas, 1988, "Activity—Based Information: A Blueprint For World—Class Accounting" ManagementAccounting —(US). June.
  • Johnson, H Thomas, 1991, "Activity—Based Management Past, Present Future". The Engineering Vol. 36, No.3, Spring.
  • Kaplan, Robert S. , 1983, "Measuring Manufactunng Performance: A New Challenge for Managerial Accounting Research". The Accounting Review. Vol. 58, No. 4.
  • Kaplan, Robert S. , 1984, "Yesterday's Accounting Undermines Production". Harvard Business Re•iew. July-August-
  • Kaplan, Robert S., 1986a, "Accounting Lag: The Obsolescence of Cost Accounting Systems". California Review. Vol. 28, No. 2, Winter.
  • Kaplan Robert S.- 1986b, "Must CIM Be Justified By Falth Alone". Harvard Business Review. March— April
  • Kaplan, Robert S., 1988, "One Cost Isn't Enough". HarvardBusiness Review January — February.
  • Kellett, B.M and R.C. Sweeting, 991, "Accounting Innovations and Adaptations: A UK Case". Management Accounting Research. Vol.2.
  • Kerremans, M. , H Theunisse and G.V. Overloop, 1991, "Impact of Automation on Cost Accounting". Accounting and Business Research. Vol. 21, No. 82, Spring.
  • Lammert T.B. and R. Ehrsams 1991 , "The Human Element: The Real Challenge in Modernizing Cost Systems". The Design ofCosl Management Sy<ems. Ed. R Cooper and R.S. Kaplan. Prentice Hall, Englewood Cliffs, New Jersey.
  • Lowell, Alan, 1988, 'Management Accounting Under Challenge". ManagementAccoun!ing — (UK). December.
  • Morgan, M.J. and P.S.H Weerakoon, 1989, "Japanese Management Accounting: Its Contribution to the Japanese Economic Miracle". Management Accounting_(UK). June. Scapens. R. W. and J. Roberts, 1993, "Accounting and COnLrol: A Case SEudv of Resistance to Accounting Change". Management Accounting Research. Vol.4, No. I .
  • Seed, Allen H., 1984, "Cost Accoulting in the Age of Robotics". Management Accounting — (US). October.
  • Senker. Peter, 1985: "frnplications of CAD/CAM for Management' Implementing New Technologies. Edited bv Ed Rhodes and David Wield. Basil Blackwell, New York.
  • ShieldS, M.D. and S.M. Young. 199 la. "A Behavioral Model For Implementing Cost Management Systems". The Design of Cost Management Systems. Ed. R. Cooper and R.S. Kaplan. Pretltice Hall, Englewood Cliffs, New Jersey.
  • Shields, M.D. and S-M. Young, 1991b, "Resistance to Change and Changes in the Workplace' The Design of Cost Management Systems. Ed. R. Cooper and R.S. Kaplan. Prentice Hall- Englewood Cliffs. New Jersey.
  • Tavles, M. and C. Drury, 1994. "New Manufactuting Technologies and Management Accounting Svstems: Some Evidence of the Perceptions of UK Management Accounting Practitioners". h:ternaional Journal Of Production Economics. Vol. 36.
  • Tishlias, D.P- and P. Chalos. 1986, "Focus On Indusù•y". Jogrnal ofAccogntancy. November.
  • Wallev. S. Blenkinsop and Duberlev, 1994, "The Adoption and ofModern Cost Accounting Practices: A Studv of 20 Manufacturing Firms". International Joztrna.i ofProduãicn Economics. Vol. 36.
  • Young, S. Mark and F.H. Selto, 1991, 'New Manúcturing Practices And Cost Management: A Review Of The Literature And For Reseach". Journal of Accounting Literature. Vol. 10

Year 1996, Volume: 14 Issue: 2, 159 - 178, 31.12.1996

Veyis Naci Tanış

Abstract

References

  • Bear, Robert, R Mills and F. Schrnid, 1994- "Product Costing in Advanced Technology Environments". ManagementAccounting — (UK), December.
  • Bhimani, A and Bromwich, 1993, 'Management Accounting: Evolution in Progress" Management Accounting Handbook Edited by Colin Drury. CIMA, London.
  • Berliner, C. and JA Brimson- 1988, Cost Management For Today's Advanced Manufacturing. Harvard Business School Press, Boston, USA.
  • Bright, J., R.E. Davies, C.A Downes and R.C. Sweeting, 1992, "The Deployment of Costing Techniques and Practices: A UK Studf'. Management Accounting Research. vol. 3, No. 3.
  • Brimson, James A-, 1986, ''How Advanced Manufacturing Technologies Are Reshaping Cost Management". ManagementAccounting —(US). March,
  • Bromwich, M. and A. Bhimani, 1989, Management Accounting: Evolution not Revolution. CIMA, London.
  • Chalos, P. and A.H. Bader. 1986, "Focus On Industry". Journal of Accountancy, March.
  • Coates, J.B. and S.G. Longden, 1989, Management Accounting: The Challenge of Technological Innovation. CIMA, London.
  • Cooper, Robin. 1990, "Explicating the Logic of ABC", Managemenl Accaunting AUK). November. Cooper, R. and R.S. Kaplan, 1987, "How Cost Accounting Systematically Distorts Product Costs", Accognting And Management Field Study Perspecáives. Harvard Business School Press, Boston.
  • Cooper, R. and R.S. Kaplan, 1988, "Measure Costs Right: Make The Right Decisions". Harvard Business Review. September - October.
  • Dhavale, Dileep G., 1986, Costing in Manufacturing Systems". Journal of Management Accounting Research. Vol. 1, Fall.
  • Drucker, Peter F. , 1981, "Behind Japan's Success". Harvard Business RevieH'. January February.
  • Drucker, Peter F 1990, "The Emerging Theory of Manufacturing". Harvard Business Review. January — February. Drury, Colin, 1992, Management And Cost Accounting. Third Edition. Chapman & Hall, London
  • Foster, G. and C.T. Horngren, 1988, "Flexible Manufacturing Svstems: Cost Management and Cost Accounting Implications"- Journal of Cost Management. Fall.
  • Gault, Stanley Cr., 1994, "Responding To Change"'. Research — Technology Management. vol. 37, Part 3. May— June.
  • Gold, Bela, 1982 "CAM Sets New Rules For Production". Harvard Business Review, November — December.
  • Goldhar, J.D. and M. Jehnek, 1983, "Plan For Economies of Scope". Harvard-Business Review. November — December. Hayes, Robert H., 1981 , '"Why Japanese Factories Work". Harvard Business Review. July — August.
  • Hiromoto, Toshim, 1988,. "Another Hidden Edge — Japanese Management Accounting" Harvard Business Review. July — August.
  • Holzer, H.P. and H. Nor-re.kht, 1991, "Some Thoughts on Cost Accounting Developments in the United States". Management Accounting Research. Vol. 2.
  • Horngren, Charles T., 1986, Cost and Management Accounting: Yesterday and Today*' Research and Current Issues in ManagernacZ Accounting. Ed. M. Bromwich and AG Hopwood. Pitman, London. Howell, R,A. and S.R. Saucy, 1987, "Cost In The New Manufacturing Environment:. Management Accounting — (UK). August.
  • Hunt, R, L. Garrett, and C.M. Merz, 1985, "Direct Labor Cost Not Always Relevant At N)"-Management Acccgnting — (US). February. Jan, C., J -Innes and F. Mitchell, 1992, "All Change". Accounting Age. October. Innes, J. and F. Mitchell, 1989, Management Accounting: The Challenge of Technological CMA, London.
  • Innes, J. and F. Mitchell, 1990, 'The Process of Change in Management Accounting: Some Field Study Evidence". ManagementAccounting Research. Vol.1, No.1.
  • Innes, J- and F. Mitchell, 1994, A Survey ofAcživity Based Cosiing in the UK's Large< Companies. Discussion Paper, University of Dundee. November.
  • Jaikumar, Ramchandran, 1986, 'Post-industrial Manufacturing". Harvard Business Roiew. November — December.
  • Johnson, H.T. and R.S. Kaplan, 1987, 'The Importance of Long Tenn Product Costs". The McKinsey Quarterly. Autumn.
  • Johnson, H. Thomas, 1988, "Activity—Based Information: A Blueprint For World—Class Accounting" ManagementAccounting —(US). June.
  • Johnson, H Thomas, 1991, "Activity—Based Management Past, Present Future". The Engineering Vol. 36, No.3, Spring.
  • Kaplan, Robert S. , 1983, "Measuring Manufactunng Performance: A New Challenge for Managerial Accounting Research". The Accounting Review. Vol. 58, No. 4.
  • Kaplan, Robert S. , 1984, "Yesterday's Accounting Undermines Production". Harvard Business Re•iew. July-August-
  • Kaplan, Robert S., 1986a, "Accounting Lag: The Obsolescence of Cost Accounting Systems". California Review. Vol. 28, No. 2, Winter.
  • Kaplan Robert S.- 1986b, "Must CIM Be Justified By Falth Alone". Harvard Business Review. March— April
  • Kaplan, Robert S., 1988, "One Cost Isn't Enough". HarvardBusiness Review January — February.
  • Kellett, B.M and R.C. Sweeting, 991, "Accounting Innovations and Adaptations: A UK Case". Management Accounting Research. Vol.2.
  • Kerremans, M. , H Theunisse and G.V. Overloop, 1991, "Impact of Automation on Cost Accounting". Accounting and Business Research. Vol. 21, No. 82, Spring.
  • Lammert T.B. and R. Ehrsams 1991 , "The Human Element: The Real Challenge in Modernizing Cost Systems". The Design ofCosl Management Sy<ems. Ed. R Cooper and R.S. Kaplan. Prentice Hall, Englewood Cliffs, New Jersey.
  • Lowell, Alan, 1988, 'Management Accounting Under Challenge". ManagementAccoun!ing — (UK). December.
  • Morgan, M.J. and P.S.H Weerakoon, 1989, "Japanese Management Accounting: Its Contribution to the Japanese Economic Miracle". Management Accounting_(UK). June. Scapens. R. W. and J. Roberts, 1993, "Accounting and COnLrol: A Case SEudv of Resistance to Accounting Change". Management Accounting Research. Vol.4, No. I .
  • Seed, Allen H., 1984, "Cost Accoulting in the Age of Robotics". Management Accounting — (US). October.
  • Senker. Peter, 1985: "frnplications of CAD/CAM for Management' Implementing New Technologies. Edited bv Ed Rhodes and David Wield. Basil Blackwell, New York.
  • ShieldS, M.D. and S.M. Young. 199 la. "A Behavioral Model For Implementing Cost Management Systems". The Design of Cost Management Systems. Ed. R. Cooper and R.S. Kaplan. Pretltice Hall, Englewood Cliffs, New Jersey.
  • Shields, M.D. and S-M. Young, 1991b, "Resistance to Change and Changes in the Workplace' The Design of Cost Management Systems. Ed. R. Cooper and R.S. Kaplan. Prentice Hall- Englewood Cliffs. New Jersey.
  • Tavles, M. and C. Drury, 1994. "New Manufactuting Technologies and Management Accounting Svstems: Some Evidence of the Perceptions of UK Management Accounting Practitioners". h:ternaional Journal Of Production Economics. Vol. 36.
  • Tishlias, D.P- and P. Chalos. 1986, "Focus On Indusù•y". Jogrnal ofAccogntancy. November.
  • Wallev. S. Blenkinsop and Duberlev, 1994, "The Adoption and ofModern Cost Accounting Practices: A Studv of 20 Manufacturing Firms". International Joztrna.i ofProduãicn Economics. Vol. 36.
  • Young, S. Mark and F.H. Selto, 1991, 'New Manúcturing Practices And Cost Management: A Review Of The Literature And For Reseach". Journal of Accounting Literature. Vol. 10
There are 45 citations in total.

Details

Primary Language English
Journal Section Articles
Authors

Veyis Naci Tanış

Publication Date December 31, 1996
Submission Date January 1, 1996
Published in Issue Year 1996 Volume: 14 Issue: 2

Cite

APA Tanış, V. N. (1996). CHANGE IN MANUFACTURING AND ITS EFFECTS ON COST AND MANAGEMENT ACCOUNTING. Hacettepe Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 14(2), 159-178.
AMA Tanış VN. CHANGE IN MANUFACTURING AND ITS EFFECTS ON COST AND MANAGEMENT ACCOUNTING. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. December 1996;14(2):159-178.
Chicago Tanış, Veyis Naci. “CHANGE IN MANUFACTURING AND ITS EFFECTS ON COST AND MANAGEMENT ACCOUNTING”. Hacettepe Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi 14, no. 2 (December 1996): 159-78.
EndNote Tanış VN (December 1, 1996) CHANGE IN MANUFACTURING AND ITS EFFECTS ON COST AND MANAGEMENT ACCOUNTING. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 14 2 159–178.
IEEE V. N. Tanış, “CHANGE IN MANUFACTURING AND ITS EFFECTS ON COST AND MANAGEMENT ACCOUNTING”, Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, vol. 14, no. 2, pp. 159–178, 1996.
ISNAD Tanış, Veyis Naci. “CHANGE IN MANUFACTURING AND ITS EFFECTS ON COST AND MANAGEMENT ACCOUNTING”. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 14/2 (December 1996), 159-178.
JAMA Tanış VN. CHANGE IN MANUFACTURING AND ITS EFFECTS ON COST AND MANAGEMENT ACCOUNTING. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 1996;14:159–178.
MLA Tanış, Veyis Naci. “CHANGE IN MANUFACTURING AND ITS EFFECTS ON COST AND MANAGEMENT ACCOUNTING”. Hacettepe Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, vol. 14, no. 2, 1996, pp. 159-78.
Vancouver Tanış VN. CHANGE IN MANUFACTURING AND ITS EFFECTS ON COST AND MANAGEMENT ACCOUNTING. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 1996;14(2):159-78.

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