PERSISTENT PITFALLS AND APPLICABLE APPROACHES FOR JUSTIFICATION OF ADVANCED MANUFACTURING SYSTEMS

被引：19

作者：

CANADA, JR

SULLIVAN, WG

机构：

[1] College of Engineering, North Carolina State University, Raleigh, NC 27695-7906

[2] School of Engineering, University of Tennessee, Knoxville

来源：

ENGINEERING COSTS AND PRODUCTION ECONOMICS | 1990年 / 18卷 / 03期

关键词：

D O I：

10.1016/0167-188X(90)90127-4

中图分类号：

T [工业技术];

学科分类号：

08 ;

摘要：

This article focuses on main pitfalls/errors in application of traditional economic decision models which tend to impede the adoption of advanced manufacturing systems. The three main pitfalls are: arbitrarily high hurdle rates, comparison with the status quo, and insufficient benefits analysis. Several simple models are presented as approaches to overcoming those pitfalls so as to provide for more useful evaluations. © 1990.

引用

页码：247 / 253

页数：7

共 10 条

[1] Brimson, Bringing cost management up to date, Manuf. Eng., 100, pp. 49-51, (1988)
[2] Kaplan, Yesterday's accounting undermines production, Harv. Bus. Rev., 62, pp. 95-101, (1984)
[3] Keys, Limitations of cost accounting in an automated factory, Comput. Mech. Eng., 6, (1987)
[4] Miller, Vollman, The hidden factory, Harv. Bus. Rev., 63, pp. 142-150, (1985)
[5] Kaplan, Must CIM be justified by faith alone?, Harv. Bus. Rev., 64, pp. 87-95, (1986)
[6] Berliner, Brimson, Cost Management for Today's Advanced Manufacturing, (1988)
[7] Canada, Sullivan, Avoiding competitive wipeout — the tale of three manufacturing firms, Ind. Manage., 29, pp. 8-12, (1987)
[8] Canada, Sullivan, Economic and Multiattribute Evaluation of Advanced Manufacturing Systems, (1989)
[9] Seed, Cost accounting in the age of robotics, Manage. Acc., 66, pp. 39-43, (1984)
[10] Kaplan, One cost system isn't enough, Harv. Bus. Rev., 66, pp. 87-95, (1988)

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