Coordinating Order Processing and Production Scheduling in Order Initiated Production Environments  

Oleh:

O'Brien, John ; Sivaramakrishnan, K.

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Management Accounting Research vol. 8 (Oct. 1995), page 151-170.
Topik: PRODUCTIONS; coordinating; production; scheduling; production environments

Ketersediaan

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

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Isi artikel

In this paper, we examine the economic performance of two different accounting information systems, traditional accounting and cycle time accounting, for coordinating order processing and production scheduling functions in an order initiated production environment. We model a stochastic order initiated environment in which accumulation costs (work - in - process and finished goods) and cycle times are determined by the order acceptance decision. Our simulation results indicate that cycle time accounting results in superior coordination. In particular, a simple cycle - time cutoff based order acceptance rule outperforms all accounting information based decision rules because it provides better control over opportunity costs. Our simulation results also show that a decision rule that uses cycle time based allocation of accumulation costs dominate the rule based on traditional absorption costing.

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