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Essays on manufacturing-related management accounting
Linköping University, Department of Management and Engineering, Production Economics. Linköping University, The Institute of Technology.
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 [en]
operations management, performance measurement, decision making
Keyword [sv]
verksamhetsstyrning, prestationsmätning, beslutsfattande
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-87703Local ID: LiU-TEK-LIC 2013:6ISBN: 978-91-7519-700-5 (print)OAI: oai:DiVA.org:liu-87703DiVA: diva2:599802
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
List of papers
1. Manufacturing decision-making based on product costing and management accounting information – a critical review
Open this publication in new window or tab >>Manufacturing decision-making based on product costing and management accounting information – a critical review
(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
Activity-based costing, lean accounting, manufacturing accounting, operations management, production.
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-87694 (URN)
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
2. Applying lean accounting and throughput accounting in an advanced manufacturing technology company
Open this publication in new window or tab >>Applying lean accounting and throughput accounting in an advanced manufacturing technology company
(English)Manuscript (preprint) (Other academic)
Abstract [en]

In recent years, lean accounting and throughput accounting have emerged as viable options for management accounting in manufacturing firms. Still, traditional management accounting systems are used by the majority of manufacturing firms, whether they are practicing lean or theory of constraints. This research is based on a manufacturing firm with considerable investments in advanced manufacturing technology, producing complex components and products. Today, the company is using a traditional accounting system with elements of activity-based costing. In this paper we analyze the applications of lean accounting and throughput accounting to the case company, as potential systems replacing the existing system. We find that neither of the two systems can fully replace the current accounting system, but both lean and throughput accounting offer interesting perspectives on management accounting of manufacturing systems. Since the company is currently incorporating lean initiatives, lean accounting can become relevant in the near future. Also, bottleneck management is becoming more important for the company, wherefore throughput accounting can become relevant in the near future.

National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-87697 (URN)
Note

A earlier version of this paper was presented at the 11th Manufacturing Accounting Research Conference, 13-15 June, 2012, Helsinki, Finland

Available from: 2013-01-22 Created: 2013-01-22 Last updated: 2013-01-22
3. Performance measurement system for inventory management – a case study
Open this publication in new window or tab >>Performance measurement system for inventory management – a case study
(English)Manuscript (preprint) (Other academic)
Abstract [en]

This paper presents a case study about performance measurement in inventory management executed at a component manufacturing company within the automotive industry with sites all over the world. The objective of this study is to explore what performance measurements, related to inventory management, are actually used. It is shown that the company uses the performance measurements proposed in the literature but not in the right way. At the case company it is seen that the different functions and different sites have variances of the measurements making it less useful for both comparison and aggregation.

Keyword
inventory days, performance indicator
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-87699 (URN)
Note

This paper was presented at the 4th Production and Operations Management World / 19th EurOMA Conference, 2-4 July, 2012, Amsterdam, The Netherlands

Available from: 2013-01-22 Created: 2013-01-22 Last updated: 2013-01-22
4. Managing change in performance measures: a case study on practice and challenges
Open this publication in new window or tab >>Managing change in performance measures: a case study on practice and challenges
(English)Manuscript (preprint) (Other academic)
Abstract [en]

The purpose of this paper is to outline how a large manufacturing organisation handles change in its performance measurement system (PMS) and the challenges associated with it. The empirics presented have been collected through a case study. The findings display that the organisation deploys two processes for handling change, one with the starting point in the business plan and the other within an operational development program. Several challenges are highlighted relating to the IT-system, culture and involvement. The paper concludes that even though the processes are theoretically sound, the scarcity of time and focus in practice derail their purposes.

Keyword
Performance measures, updating performance measures, performance measures in change
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-87700 (URN)
Note

This paper was presented at the 4th Production and Operations Management World / 19th EurOMA Conference, 2-4 July, 2012, Amsterdam, The Netherlands

Available from: 2013-01-22 Created: 2013-01-22 Last updated: 2013-01-22

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Myrelid, Andreas

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