'World class' down on the farm

Article Abstract:

The Peterson Ranch in the Sacramento River Valley has successfully applied world-class manufacturing concepts and techniques to the farming environment. The characteristics of world-class manufacturing include enhanced throughput, an emphasis on quality, and the involvement of employees. Peterson Ranch management has reduced investment and increased return on investment by minimizing land ownership. The ranch uses a normal, process-bases system of cost accounting focused on producing information for evaluating productivity evaluation, costing, and strategic decision making. Peterson Ranch has implemented vertical integration of operating activities to manage risk. The major steps in nut farming include raising the crop, harvesting, and and hulling. The ranch minimizes the highest risk part of the process, raising the crop, by making the harvest crews responsible for harvesting at the appropriate time.

Tree nuts, Agricultural industry, Economic aspects, Agriculture, Agricultural economics, Peterson Ranch

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Bringing world-class manufacturing and accounting to a small company

Article Abstract:

Norfield Manufacturing Co produces machinery that is used to manufacture pre-hung doors, and employs about 60 production workers. The company is implementing world-class manufacturing techniques to enable more products of higher quality to reach customers more quickly and at a lower cost. The evolutionary process has full support and commitment of top management, and employees at all levels are becoming increasingly involved in measuring, reporting, analyzing, and improving their own activities. Implementation of just-in-time production techniques has reduced throughput time, inventory, and carrying costs. Workers are continually encouraged to enhance their job skills and become more versatile. Norfield's evolving accounting system accommodates data capture at the shop floor level, and will soon include a planning and control system for upper management.

Usage, Product information, Products, Doors, Just in time inventory systems, Just in time systems, Norfield Manufacturing Co.

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Preventing computer fraud

Article Abstract:

Management accountants and accounting managers should address the following areas of concern when participating in designing procedures to prevent or detect computer crime: program logic, system execution variance analysis, system access control, and system access variance analysis. Preventing computer fraud requires enhanced knowledge of computer systems, but control mechanisms are basically similar to those used in manual systems; the goal being to prevent fraud from happening; documenting crimes when they do occur; and finding out how crimes are accomplished.

Safety and security measures, Prevention, Computer crimes, Access control (Computers), Computer access control, Electronic data processing departments, Data processing departments

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