Accelerated product introductions and emerging managerial accounting perspectives

被引：0

作者：

Rabino, Samuel ^{[1
]}

Wright, Arnold ^{[1
]}

机构：

[1] Northeastern Univ

来源：

IEEE Engineering Management Review | 1993年 / 21卷 / 03期

关键词：

Cost accounting - Design - Manufacture;

D O I：

暂无

中图分类号：

学科分类号：

摘要：

Rapid changes in manufacturing and design technologies coupled with increased competition domestically and internationally have led to shorter product life cycles and compressed lead times for product introductions in the technology sector. Traditional cost accounting systems, which assume labor to be the major cost component in the production process, have resulted in distortions in cost information. Samuel Rabino and Arnold Wright describe emerging cost accounting approaches that more adequately address the changing competitive and technological environments and facilitate an improved evaluation of product launch programs.

引用

页码：40 / 47