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- W2495381818 abstract "This study examines the impact of three cost accounting system (CAS) designs – traditional costing, activity-based costing, and time-based accounting – on manufacturing performance as measured in terms of demand fulfillment rate, cycle time, and net operating income – within a flexible, pull-production environment. A simulation approach allows for the direct comparison of these CAS designs under various scenarios. The introduction of supply and demand stochasticity, along with differing levels of product mix complexity modeled in environments with differing levels of manufacturing overhead burden, adds practical significance to the results. The fact that no single CAS outperformed along all performance measures has considerable implications for management accounting practice vis-à-vis manufacturing strategy, in particular for competitors in time-based industries. Also, this is the first known study to operationalize and test the theoretical time-based accounting methodology, further validating the efficacy of simulation methodologies in cost management contingency research." @default.
- W2495381818 created "2016-08-23" @default.
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- W2495381818 date "2010-01-01" @default.
- W2495381818 modified "2023-09-27" @default.
- W2495381818 title "Quantifying the impact of cost accounting system design on manufacturing performance: a simulation approach" @default.
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- W2495381818 doi "https://doi.org/10.1108/s1474-7871(2010)0000018007" @default.
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