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

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