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Are the Old Management Accounting Techniques Still Relevant?
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Finance Research Papers research papers
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A 5
page paper examining differences in "schools" of management accounting. There have been
business-defining changes in manufacturing systems and approaches over the past two decades,
particularly as increasing numbers of manufacturers adopt Just-In-Time (JIT) techniques. Some
management accountants believe that the changes in manufacturing systems and approaches also
warrant related changes in management accounting techniques. Others believe that the old
methods work just as well with the new systems as they did with the old. There appears to be less
difference between these schools of management accounting than is visible superficially. They
both seek to provide cost information in terms most meaningful to the organization, and both can
be seen as successful in their intent. Bibliography lists 8 sources.
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Pages:
5
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Filename:CC6_KSmgAcctMfg.wps |
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Paper Title:
Are the Old Management Accounting Techniques Still Relevant?
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