Cost accounting in the automated manufacturing environment
By: John T. Hastings
Contributors: Naval Postgraduate School (U.S.)
Published: 1988
Place of publication: Monterey, California
Language: eng
Number of pages: 135
Subjects: Management
Description: Cost accounting and product costing techniques are used by firms to measure the amount of resources consumed in the production of goods. Writings in the current literature Johnson, 1987; Kaplan, 1987; Howell, 1987 have argued that traditional cost accounting should be modified in an automated manufacturing environment. The purpose of this thesis is to determine whether traditional cost accounting techniques should be modified in the automated manufacturing environment. Data for this thesis were obtained from archival research of the current literature relating to cost accounting in the automated manufacturing environment. The conclusion of this thesis is based on a comprehensive analysis of that literature. The author concludes that traditional cost accounting techniques should be modified in the automated manufacturing environment. Keywords: Cost accounting; Product costing; Automated manufacturing; CAD/CAM/CIM; Computer aided design; Computer aided manufacturing; Computer integrated manufacturing; Theses. (sdw)
Notes: Thesis advisor(s): Euske, K.J.

"June 1988."

Thesis (M.S. in Management)--Naval Postgraduate School, June 1988.

Includes bibliographical references (p. 131-134)

"Approved for public release, distribution unlimited-Cover."

US Navy (USN) author.