liu.seSearch for publications in DiVA
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Manufacturing decision-making based on product costing and management accounting information – a critical review
Linköping University, Department of Management and Engineering, Production Economics.
Lund University, Department of Industrial Management and Logistics.
(English)Manuscript (preprint) (Other academic)
Abstract [en]

This paper reviews the literature on management accounting and product costing and its relationship to manufacturing decision-making. Today, there exists a multitude of approaches, such as activity-based costing, lean accounting, and throughput accounting besides more traditional accounting and costing approaches. We review a total of 86 articles from 45 refereed journals that deal with product costing, management accounting, and manufacturing decision-making. A literature classification scheme is suggested. We classify the subject matter into factors to consider, single approach, and comparisons between approaches. We also classify the methodology in terms of case study research, survey research, mathematical modeling or simulation, and others (conceptual modeling or numerical examples). Based on this we propose a conceptual model for the relationships among contextual factors, the choice and design of approaches and performance. Furthermore, we identify some research issues for further studies.

Keyword [en]
Activity-based costing, lean accounting, manufacturing accounting, operations management, production.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-87694OAI: oai:DiVA.org:liu-87694DiVA: diva2:599713
Note

A earlier version of this paper was presented at the 6th EIASM Conference in Performance Measurement and Management Control, 7-9 September, 2011, Nice, France

Available from: 2013-01-22 Created: 2013-01-22 Last updated: 2013-01-22
In thesis
1. Essays on manufacturing-related management accounting
Open this publication in new window or tab >>Essays on manufacturing-related management accounting
2013 (English)Licentiate thesis, comprehensive summary (Other academic)
Abstract [en]

In general companies continuously have to improve their operations to be able to survive in the global competition. They have to be better in utilizing their resources today compared to what they were yesterday. The production systems have changed during the 20th century and factories today do not look like they did hundred years ago. Focus has moved from mass production towards flexibility. The changes in production philosophy have not been followed by a corresponding change in different supporting functions. Research shows that many companies still use accounting methods that have not been developed since the 1930s.

The purpose of this licentiate thesis is to provide perspectives on some aspects concerning the relationship between manufacturing operations management and management accounting. This will increase the knowledge and understanding of how management accounting information supports manufacturing decision making.

This thesis reports findings from four studies designed to investigate the informational relationship between management accounting and operations management in companies. Results from this research shows that there are many factors to consider when choosing and designing an appropriate management accounting system. Contextual factors include market, manufacturing strategy, technology, and organization. This thesis also reports on the difficulties of making theoretically sound methods work in practice.

This thesis contributes with some explanatory aspects on the practical problem and investigates some potential ways forward concerning manufacturing-related management accounting.

Abstract [sv]

Generellt måste företag ständigt förbättra sin verksamhet för att kunna överleva i den globala konkurrensen. De måste bli bättre på att utnyttja sina resurser i dag jämfört med vad de var igår. Produktionssystemen har förändrats under 1900-talet och fabriker i dag ser inte ut som de gjorde för hundra år sedan. Fokus har flyttats från massproduktion till flexibilitet. Förändringarna i produktionsfilosofi har inte följts av en motsvarande förändring i olika stödfunktioner. Forskning visar att många företag fortfarande använder redovisningsmetoder som inte har utvecklats sedan 1930-talet.

Syftet med denna licentiatavhandling är att ge perspektiv på vissa aspekter som rör förhållandet mellan produktionsstyrning och ekonomistyrning. Detta kommer att öka kunskapen och förståelsen för hur information ur internredovisning stöder beslutsfattandet inom tillverkning.

Denna avhandling rapporterar resultat från fyra studier som syftar till att undersöka informationssambandet mellan produktionsstyrning och ekonomistyrning i företag. Resultat från denna forskning visar att det finns många faktorer att tänka på när man väljer och utformar en lämplig internredovisning. Kontextuella faktorer omfattar bland annat marknaden, produktionsstrategi, teknologi och organisation. Denna avhandling rapporterar också om svårigheterna att få teoretiskt sunda metoder att fungera i praktiken.

Denna avhandling bidrar med några förklarande aspekter på det praktiska problemet och undersöker några potentiella vägar framåt för produktionsrelaterad internredovisning.

Place, publisher, year, edition, pages
Linköping: Linköping University Electronic Press, 2013. 38 p.
Series
Linköping Studies in Science and Technology. Thesis, ISSN 0280-7971 ; 1572
Keyword
operations management, performance measurement, decision making, verksamhetsstyrning, prestationsmätning, beslutsfattande
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-87703 (URN)LiU-TEK-LIC 2013:6 (Local ID)978-91-7519-700-5 (ISBN)LiU-TEK-LIC 2013:6 (Archive number)LiU-TEK-LIC 2013:6 (OAI)
Presentation
2013-02-08, ACAS (Hus A), Campus Valla, Linköpings Universitet, Linköping, 13:15 (English)
Opponent
Supervisors
Available from: 2013-01-22 Created: 2013-01-22 Last updated: 2013-01-22Bibliographically approved

Open Access in DiVA

No full text

By organisation
Production Economics
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 512 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf