Integrated Performance Measurement : Management Accounting to Support The New Manufacturing Realities  

Oleh:

Vollmann, Thomas E. ; Dixon, J. Robb ; Nanni, Alfred J., [Jr.]

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Management Accounting Research vol. 4 (1992), page 1-19.
Topik: MANUFACTURING; integrated; performance measurement; accounting; support; new manufacturing; realities

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Management accounting has begun to evolve beyond historical cost data and reports designed to control results against financial plans. The competitive environment requires plans that continuously unfold as new knowledge emerges. Relationships between costs and activities change as the organization learns to work smarter. Some organizations have responded by moving to strategically - driven performance management systems that integrate actions across functional boundaries and focus on strategic results. This is called integrated performance measurement in this paper. Integrated performance measurement is not based on a general set of uniform measures but is a process for developing and deploying performance direction. This paper introduces the concepts of integrated performance measurement using illustrations from companies we have observed. It also contrasts the product - oriented methods of traditional management accounting to the service - oriented approach of integrated performance measurement. Some implications for the scope and direction of future research are offered.

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