THE FUTURE OF VARIABLE COSTING UNDER A JIT AND AUTOMATED MANUFACTURING



Revrisond Baswir(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author

Abstract


The emergence of JIT and automated manufacturing have raised a
question about the relevance of variable costing. Although most accountants
agree with the decrease of important of variable costing, some do not. White some
say that absorption costing would become the only meaningful costing method,
others argue that, by a few adjustments, it is possible to keep the variable-costing
format as a useful managerial tool.


Full Text:

PDF


References

Arnstein, W.E., and F. Gilbert (1980), Direct Costing (New York: AMACOM) Butler, J.B., R.J. Clark, and J.R Gilbert (1989), "JIT Manufacturing: Impact on Accountants and Auditors," Massachusetts CPA Review. Hansen, D.R. (1990), Management Accounting (Boston: P WS-KENT Publishing Company) Horngren, C.T., and G. Foster (1990), Cost Accounting: A Managerial Emphasis, Seven Edition (Englewood Cliffs, New Jersey: Prentice-Hall, Inc.) Howell, R.A., and S.R. Soucy (1987), "The Manufacturing Environment: Major Trends For Management Accounting," Management Accounting ————, (1987), "Cost Accounting in the New Manufacturing Environment," Management Accounting Kaplan, R.S. (1984, "The Evolution of Management Accounting," The Accounting Review Kaplan, R.S, and A.A. Atkinson (1989), Ad Look," Management Accounting Second Edition (Englewood Cliffs, N.J. Prentice Hall) Lee, J.Y. (1987), Managerial Accounting counting Changes For the 1990s (Reading, Massachusetts: Addison-Wesley Publishing Company) Schiff, M. (1987), "Variable Costing: A Closer Look," Management Accounting Smith, M. (1989), "Toward Decision Useful Management Accounting," Management Accounting.



Article Metrics

Abstract views : 775 | views : 675

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Copyright (c) 1993 Jurnal Ekonomi dan Bisnis Indonesia ((Journal of Indonesian Economy and Business)

License URL: http://creativecommons.org/licenses/by-sa/

Journal of Indonesian Economy and Business

Journal

Editorial Team
Focus and Scope
Peer Review Process
Publication Ethics
Screening for Plagiarism

Authors

Author Guidelines
Submission Guidelines
Online Submissions
Copyright Notice
Privacy Statement
Author Fees

Download

Author Pack
Submission Form & Manuscript Template

 

Reviewer

Reviewer Guidelines
Reviewer Acknowledgement

 

Reader

General Search
Achieves
Author index
Title index

 

 

The Journal of Indonesian Economy and Business (print ISSN 2085-8272; online ISSN 2338-5847) is published by the Faculty of Economics and Business Universitas Gadjah Mada, Indonesia. The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
© 2019 Journal of Indonesian Economy and Business 
 Visitor Statistics