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A model for the use of cost information in AMT environments

Kelly, Philip Fred (1995) A model for the use of cost information in AMT environments. Doctoral thesis, University of Huddersfield.

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This thesis provides a critical review of the way in which cost information is used as a
basis for decision-support across the broad range of manufacturing activity and goes on
to propose and develop a model for the more effective use of such information. The
research "bridges" the functions of engineering, management and accounting and is innovative in the way that it places recent research in the area of management accounting into the context of engineering and management decision-making.
The review of current practice is based upon published material, a survey of practice in
three manufacturing organisations and upon extensive experience gained by the author in
industry, "Teaching Company Scheme" (TCS) supervision and supervision of industry
based undergraduate projects concerned with cost management. The research reveals
widespread belief on the part of engineers, managers and accountants, that current
approaches and practices with respect to the use of cost information do not provide a
sufficiently accurate and realistic base for decision-support and goes on to identify the
underlying reasons for this belief. Analysis and discussion is provided to support the
hypothesis that "Traditional approaches and practices with respect to the detennination,
communication and use of cost information do not provide a satisfactory basis for
decision-support in today's highly competitive and technologically advanced markets".
A comprehensive review and analysis of recent and current initiatives and developments in the areas of management accounting, concurrent engineering, structured project management and information technology is provided and forms the basis for the
development of a conceptual model. The model integrates concepts, principles and techniques from: activity based costing, "structured" project management and concurrent engineering. Recommendations for further work with respect to industrial implementation and development of the model are provided.

Item Type: Thesis (Doctoral)
Additional Information: EThOS Persistent ID:
Uncontrolled Keywords: Activity based costing Management Plant engineering Cost effectiveness Computer integrated manufacturing systems Management Plant engineering Computer integrated manufacturing systems
Subjects: Q Science > Q Science (General)
Schools: School of Computing and Engineering
Depositing User: Sharon Beastall
Date Deposited: 05 Jan 2011 09:41
Last Modified: 28 Aug 2021 21:49


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