Management accounting changes for new automated environments

Article Abstract:

A survey of changing management accounting practices, which received 78 responses from manufacturing firms located in the Piedmont region of South Carolina, analyzed how firms are altering accounting methods to cope with increasing automation. Research results indicate that 32% of respondents had recently made automation alterations in their plants. Results also indicate that 48% of respondents had implemented new accounting changes because of new management philosophies, 15% had initiated changes due to automation, and 37% did so because of computerized planning. A normative multi-level conceptual model has been developed based on research findings which contains three levels. The levels offer guidelines for planning accounting development linked with automation efforts and include: computerization for efficiency; traditional cost improvements; and cost innovations.

Author: Stokes, Carolyn R., Doryland, Charles
Research, Planning, Automation, Managerial accounting

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Marketing Mix Aids Product Introduction

Article Abstract:

Data Systems Design used an extensive publicity campaign to introduce its new StacPac products. StacPacs are disc storage subsystems that are individually packaged. They are marketed to the original equipment manufacturer (OEM) computer industry. The comprehensive advertising and public relations campaign used to introduce the product is described.

Author: Fink, G., Belove, D.
Computers, Laws, regulations and rules, Digital computers, Marketing, Floppy disk drives

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Litton Reorganizes Systems Product

Article Abstract:

Litton Industries Inc. has formed a new Industrial Automation Systems group. The group integrates eight divisions of the company that were involved in machine tool, material handling and identification systems. This new group positions Litton as a major factor in the advanced computer-integrated factor systems industry.

Product information, Corporate reorganizations

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Subjects list: Manufacturing industry, Manufacturing industries, Technology application
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