文章基本信息

标题：Advanced Manufacturing Technology: A Strategic Solution To Production Problem
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作者：Ugwuanyi Uche Boniface ; Ojeh Augustine
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2013
卷号：4
期号：1
页码：90-96
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Advanced Manufacturing Technology (AMT) is revolutionizing the way products are manufactured especially in what are termed world-class manufactured especially in what are termed world-class manufacturers (WCM). AMT is a general expression encompassing Automated production technology, Computer Assisted Design and Manufacturing (CAD/CAM), Flexible Manufacturing Systems (FMS), robotics, Total Quality Control (TQC), advances in production management including materials requirement and manufacturing resources planning systems(MRP), Just-in-Time (JIT) Systems and so on. It has been argued by a number of academics, consultants and industrialists that traditional management accounting systems and performance measures are inappropriate and misleading for firm using AMT. This view is supported by Kaplan (1996) when he said that “traditional management accounting produces?… simple the wrong measures. They move the company in the wrong direction, reward managers for damaging the business and provide no incentive for improvement. The best we can do is to switch them off, just stop doing them!”
关键词：Advanced manufacturing; Total quality control; and Management accounting.