The Conversation Cycle

2011 ◽  
pp. 230-259
Author(s):  
Ashutosh Deshmukh
Keyword(s):  
Product Design ◽  
Production Planning ◽  
Raw Materials ◽  
Cost Accounting ◽  
Production Planning And Control ◽  
Planning And Control ◽  
External Reporting ◽  
Cost Accounting System ◽  
The Cost ◽  
And Control

The conversion cycle spans a range of activities — product design, production planning and control, and cost accounting. Product design is a collaborative activity and can involve a number of specialists from different functional areas. Production planning and control involves planning production by optimizing factors such as customer demand, availability of materials and labor, capacity constraints, distribution constraints and storage constraints, to mention a few. Planned manufacturing activities are carried out by processing raw materials though a combination of machines and humans and creating a finished product. The cost accounting system provides data useful for evaluating production function, determining product costs and generating information for inventory valuation for external reporting purposes.

A Basic Approach Towards Cost Accounting for Virtual Web Organizations

2011 ◽  
pp. 270-291
Author(s):  
Tim Veil ◽  
Thomas Hess
Keyword(s):  
Automobile Industry ◽  
Cost Accounting ◽  
Specific Form ◽  
Accounting System ◽  
Strategic Networks ◽  
Planning And Control ◽  
Research Activities ◽  
Cost Accounting System ◽  
The Cost ◽  
And Control

Virtual corporations (VCs) may be defined as a specific form of inter-company networks. Whereas vertically integrated strategic networks primarily appear in the automobile industry, VCs are frequently found in the software industry or the consulting sector. In the last years, VCs have been subject to different research activities, e.g., the relevance of IT infrastructure for VCs or the economical reasons for their appearance. Today, questions of how to manage VCs arise more and more often. Nevertheless, until today issues concerning planning and control have rarely been discussed. One traditional and major element of a planning and control system is the cost accounting system. As will be shown, multiple questions regarding cost accounting for virtual Web organizations come up theoretically as well as in practice.

Use of Mathematical Models in a Mechanical Metal Industry to Improve Production Planning and Control

2021 ◽  
pp. 314-332
Author(s):  
Leoni Pentiado Godoy ◽  
Wagner Pietrobelli Bueno ◽  
Tais Pentiado Godoy ◽  
Clandia Gomes ◽  
Maria Carolina Martins Rodrigues ◽  
...  
Keyword(s):  
Mathematical Model ◽  
Decision Making ◽  
Production Planning ◽  
Production Control ◽  
Qualitative Approach ◽  
Production Planning And Control ◽  
Planning And Control ◽  
The Cost ◽  
And Control

This chapter aims to propose an improvement in decision making in the planning sector and production control (PPC) with application of a mathematical model. In the methodology, the qualitative approach was used because the linguistic codifications are interpreted and characterized by a case study applying a questionnaire to the managers of the company of the metal mechanic sector. In this context, six constructs were structured as a proposal for performance improvement, being composed of costs, management, inspection, processes, and capacity. The chapter reports the main results achieved during fuzzy sets application, obtaining a better result compared to FAHP in which there were certain oscillations between the percentage of constructs. The construct prioritized by managers and specialists was the cost construct, reaching 38.60%, being advantageous for the industry when the cost is placed in order of manufacture (subconstruct), followed by the prioritized management construct with 28.50%.

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