Detail Bringing The Factory to The Classroom   Oleh:  Mills, Sherry K. ; Burns, Cathleen S. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 183 no. 1 (Jan. 1983), page 56. Topik: FACTORY; factory; classroom Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.17 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel I n the 21 st century, managers will continue to face global competition, sophisticated information technology and continuous process improvement initiatives. As cross - functional teams do their work, management accounting information will play an integral role in supporting the teams decision - making processes. How can accounting educators prepare students for such a future ? At New Mexico State University, we have our students use the latest techniques to understand emerging business issues and to actively learn. To accomplish these goals, we use LEGO building materials to help teach management accounting concepts. The context is Extraterrestrial Transport, Inc. (ET 2), a hypothetical business that manufactures and sells 21st century lunar transportation vehicles. This setting sparks students imaginations about business in the future while they learn - in simulations - to integrate management accounting concepts with marketing, engineering, purchasing and production issues. To help do this, we create production line simulations with untrained workers, unbalanced workloads, end - of - shift inspections and unreliable suppliers. Students identify prevention and appraisal activities that could help avoid the high cost of failing to do a job right the first time. This lets the students see the value of measuring the cost of poor quality. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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