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Related Experiment Videos

Management accounting for advanced technological environments.

R S Kaplan

    Science (New York, N.Y.)
    |August 25, 1989
    PubMed
    Summary
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    Modern management accounting requires updated systems. New operational control and activity-based costing provide timely, relevant data for quality, lead times, and customer responsiveness in competitive markets.

    Area of Science:

    • Management Accounting
    • Operations Management
    • Cost Accounting

    Background:

    • Traditional management accounting systems are outdated for current business demands.
    • Companies face challenges with timely and relevant information for decision-making.
    • Increasing complexity and competition necessitate advanced accounting methods.

    Purpose of the Study:

    • To highlight the limitations of historical management accounting systems.
    • To introduce modern operational control and performance measurement systems.
    • To explain the benefits of activity-based costing in complex environments.

    Main Methods:

    • Discussion of limitations in traditional management accounting.
    • Introduction of new operational control and performance measurement concepts.

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  • Explanation of activity-based costing principles.

    • Main Results:

    • New systems emphasize direct measurement of quality, lead times, flexibility, and customer responsiveness.
    • Activity-based costing accurately assigns indirect and support resource costs.
    • Improved managerial information is achievable in advanced business settings.

    Conclusions:

    • Outdated management accounting systems hinder competitiveness.
    • Operational control and activity-based costing offer significant improvements.
    • Adoption of modern systems is crucial for complex, technologically advanced companies.