The impact of JIT production on product costing information systems

The impact of JIT production on product costing information systems

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Article ID: iaor19911928
Country: United States
Volume: 31
Start Page Number: 44
End Page Number: 48
Publication Date: Jan 1990
Journal: Production and Inventory Management Journal
Authors:
Keywords: information, production: JIT
Abstract:

Management accounting researchers have predicted that changes are imminent in product costing information systems in response to production method changes to JIT. This article compares these predictions with evidence from field studies that report on actual product costing information system responses.

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