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  • Just-in-Time production, automation, cost allocation practices and Importance of cost information: An empirical investigation in New Zealand based manufacturing organisations

    Author(s)
    Hoque, Zahirul
    Griffith University Author(s)
    Hoque, Zahirul
    Year published
    2000
    Metadata
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    Abstract
    This paper is based on an empirical study of the relationship between Just-in-Time (JIT) production, automation, cost allocation practices and the relative use of cost information for making and evaluating managerial decisions. The study uses a survey questionnaire to collect data from a random sample of New Zealand-based manufacturing organizations. Hypotheses were tested using bivariate tests and multiple regression analysis. The results indicate that the choice of activity-based cost allocations is negatively associated with the extent to which firms use a JIT approach to manufacturing, but positively associated with ...
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    This paper is based on an empirical study of the relationship between Just-in-Time (JIT) production, automation, cost allocation practices and the relative use of cost information for making and evaluating managerial decisions. The study uses a survey questionnaire to collect data from a random sample of New Zealand-based manufacturing organizations. Hypotheses were tested using bivariate tests and multiple regression analysis. The results indicate that the choice of activity-based cost allocations is negatively associated with the extent to which firms use a JIT approach to manufacturing, but positively associated with increased automation in the factory, as hypothesized. Furthermore, the increased use of JIT production is found to be associated with the decreased use of detailed costing information. The study found some support for the hypothesis that increased automation is associated with the increased use of costing information for managerial decisions.
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    Journal Title
    British Accounting Review
    Volume
    32 (2)
    DOI
    https://doi.org/10.1006/bare.1999.0125
    Subject
    Accounting, Auditing and Accountability
    Publication URI
    http://hdl.handle.net/10072/3426
    Collection
    • Journal articles

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