In an increasingly competitive world, external and internal environments are undergoing a variety of changes. Many modern manufacturing firms are adopting Advanced Manufacturing Technologies (AMT), new philosophies of operation (NPO) and new organizational design (NOD). In response to these changes, several emerging cost approaches have been advanced as means to provide appropriate cost accounting for decision-making and control. By means of contingency theory, we will examine the most important contingent variables for understanding the factors that explain cost systems sophistication in Advanced Manufacturing (AMT) Firms. With reference to AMT firms, the literature points out that the contingency characteristics of each level of integration have different purposes, so cost systems design may appear to have certain consistency for a given set of circumstances. In principle controller adapts their cost systems to achieve greater effectiveness in a particular circumstances.
The Influence of AMT Firm Characteristics on Innovative Costing Techniques: A Contingency-Based Study
CESCON, Franco
2010-01-01
Abstract
In an increasingly competitive world, external and internal environments are undergoing a variety of changes. Many modern manufacturing firms are adopting Advanced Manufacturing Technologies (AMT), new philosophies of operation (NPO) and new organizational design (NOD). In response to these changes, several emerging cost approaches have been advanced as means to provide appropriate cost accounting for decision-making and control. By means of contingency theory, we will examine the most important contingent variables for understanding the factors that explain cost systems sophistication in Advanced Manufacturing (AMT) Firms. With reference to AMT firms, the literature points out that the contingency characteristics of each level of integration have different purposes, so cost systems design may appear to have certain consistency for a given set of circumstances. In principle controller adapts their cost systems to achieve greater effectiveness in a particular circumstances.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
