Detail Supporting continuous improvement: An accounting-based control system Bibliografi Author: Hansen, Don R. (Advisor); Calk, Russell Topik: BUSINESS ADMINISTRATION; ACCOUNTING|BUSINESS ADMINISTRATION; MANAGEMENT Bahasa: (EN )    ISBN: 0-591-76588-8     Penerbit: OKLAHOMA STATE UNIVERSITY     Tahun Terbit: 1997     Jenis: Theses - Dissertation Fulltext: 9824411.pdf (0.0B; 1 download) Abstract Scope and method of study. Continuous improvement is characterized by the incremental, systematic and complete elimination of waste. The eventual outcome of this waste elimination process is the zero waste state defined by the underlying production function. Even though it has emerged as a legitimate and widely accepted paradigm, no well-developed accounting based control system exists to support the firm's continuous improvement efforts. Findings and conclusions. Since the firm's underlying production function is unobservable, the zero waste state can not be directly observed. This study creates a model that uses observable data to infer the value of the zero waste state. Information gained from this model is then used to develop a control system to guide and evaluate continuous improvement. This control system should function within an accounting structure. Activity-based management is an accounting information system designed to help the firm eliminate waste. Thus, it appears to be the ideal accounting structure for the continuous improvement. Assuming a very basic production process, this study incorporates the control system into the existing accounting structure of activity-based management. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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