| Article ID: | iaor1991504 |
| Country: | United States |
| Volume: | 30 |
| Start Page Number: | 7 |
| End Page Number: | 12 |
| Publication Date: | Jul 1989 |
| Journal: | Production and Inventory Management Journal |
| Authors: | Woods Michael D. |
| Keywords: | financial, quality & reliability |
In response to competitive pressures and widespread criticism, American companies are adopting the Deming/Juran/Crosby philosophy of managing for quality; among these is the naval aviation remanufacturing industry. Accounting adaptations required to support managers as they implement this philosophy include changed cost collection, allocation, and reporting. This article discusses the basis of accounting changes being made at the Naval Aviation Depot, Cherry Point, NC, as experienced by its controller.