高度製造技術と管理会計の変化
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概要
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It is reported that the manufacturing environment in the United States today is turbulent and laced with uncertainty. That is, both market share and profits for many major American corporations are constantly eroded by competition from abroad, and many of these organizations must change their manufacturing practices and technologies, and regain a competitive edge in their markets or enter the ranks of the displaced. Managers seeking to succeed in this environment are now turning to their management accounting system for new types of information, such as product life cycle accounting. Numerous articles are apprearing in the popular press detailing the need for improved capital budgeting techniques, more accurate product cost data, and more relevant performance evaluation information. Just-in-Time manufacturing as one of advanced manufacturing technologies is dedicated to producing the right parts at the right time, as they are needed rather than when they can be made. It is a pull manufacturing system which moves goods through a shop based on end-unit demand, focusing on maintaining a constant flow of components and product rather than batches of work-in-process inventory. This contrasts sharply with the traditional push system, which moves goods when they are finished rather than when they are needed. The objective is to reduce and finally eliminate work-in-process and the problems and costs it hides. An overriding theme in a JIT environment is continuous improvement and change. The objective is to simplify and to do it right, thereby rectifying the complexities inherent in the manufacturing processes of the '60s and '70s. It represents a common-sense approach to manufacturing which requires a change in the organization's mindset to be successful. The gap between manufacturing practice and strategy and the management accounting system used to control them developed gradually. Today the usefulness and relevance of management accounting are being questioned. Advanced technologies amplify existing problens. Just as they isolate the waste and discrepancies and dysfunctions inherent in management accounting procedures. A review of the current literature on the inadequacies of the existing management accounting system reveals that several aspects of the new manufacturing environment have the most far-reaching implications for its change. Given the changes in the manufacturing environment, and their implications for the management accounting system, several critical success factors can be identified for cost accounting in a just-in-time setting : visibility ; rapid feedback ; sensitivity to profit contribution ; flexible and migratory measurement systems ; holistic product costing and control measures ; identification, measurement, and elimination of nonvalue-added costs ; focus on variance reduction in such areas as quality, cycle time, and product complexity ; reclassification of costs based on assignability ; and enhanced traceability of costs to specific products and processes so as to decrease allocations and their distortions. These factors are an inherent part of a just-in-time oriented performance measurement system and are intricately linked to the criteria for manufacturing excellence : quality, delivery, cost, and people. Through addressing this paper, I was much informed with works seeking to the move toward excellence in manufacturing and associated issues emerging in management accounting system.
- 福山大学の論文
- 1991-12-15
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