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International Accounting
 

Management accounting in flexible production systems

Vol. 17, Iss. 17, MAY 2014

Available online: 3 May 2014

Subject Heading: PROBLEM. VIEWS. SOLUTION

JEL Classification: 

Pages: 42-52

Samusenko S.A. Siberian Federal University, Krasnoyarsk, Russian Federation
sv_sam@bk.ru

The article analyzes the impact of neo-industrial economy on the theory and practice of management accounting. The author proposes the methods of management accounting organization in a flexible manufacture environment. The tools include the combination of job-order cost and process-costing, mutual adaptation of Activity-Based Costing and Theory of Constraints.

Keywords: flexible production system, mass customization, management accounting, process-costing, job-order cost, theory of constraints

References:

  1. Gubanov S.S. Neoindustrializatsiiapliusvertikal'naiaintegratsiia (o formulerazvitiiaRossii) [Neo-industrialization plus vertical integration (the ways ofRussian development)]. Ekonomist – Economist,2008, no. 9, pp. 3–27.
  2. Samusenko S.A. Elementymetoda Activity-Based Costing v sistemepoperedel'nogouchetazatratikal'kulirovaniiasebestoimostiproduktsii[Activity-Based Costing application in a Process-Costing System]. Upravlencheskiiuchet – Management accounting,no. 5, pp. 19–32.
  3. Coate C.J., Frey K.J. Integrating ABC, TOC and Financial Reporting. Journal of Cost Management,July-August1999, pp. 22–27.
  4. FeitzingerE., LeeH.L., MassCustomizationatHewlett-Packard: ThePowerofPostponement. Harvard Business Review,January-February1997, pp. 116–121.
  5. Goldratt E.M.From Cost World to Throughput World. Advances in Management Accounting, 1992, pp. 35–53.
  6. Kaplan R.S.Cost and Effect: Using Integrated Cost System to Drive Profitability and Performance. President and Fellows of Harvard College, USA,1998.
  7. Kaplan R.S., Anderson S.R.Time-Driven Activity-Based Costing. Harvard Business Review, November,2004.

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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