THE FUTURE OF VARIABLE COSTING UNDER A JIT AND AUTOMATED MANUFACTURING



Revrisond Baswir(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author

Abstract


The emergence of JIT and automated manufacturing have raised a
question about the relevance of variable costing. Although most accountants
agree with the decrease of important of variable costing, some do not. White some
say that absorption costing would become the only meaningful costing method,
others argue that, by a few adjustments, it is possible to keep the variable-costing
format as a useful managerial tool.


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References

Arnstein, W.E., and F. Gilbert (1980), Direct Costing (New York: AMACOM) Butler, J.B., R.J. Clark, and J.R Gilbert (1989), "JIT Manufacturing: Impact on Accountants and Auditors," Massachusetts CPA Review. Hansen, D.R. (1990), Management Accounting (Boston: P WS-KENT Publishing Company) Horngren, C.T., and G. Foster (1990), Cost Accounting: A Managerial Emphasis, Seven Edition (Englewood Cliffs, New Jersey: Prentice-Hall, Inc.) Howell, R.A., and S.R. Soucy (1987), "The Manufacturing Environment: Major Trends For Management Accounting," Management Accounting ————, (1987), "Cost Accounting in the New Manufacturing Environment," Management Accounting Kaplan, R.S. (1984, "The Evolution of Management Accounting," The Accounting Review Kaplan, R.S, and A.A. Atkinson (1989), Ad Look," Management Accounting Second Edition (Englewood Cliffs, N.J. Prentice Hall) Lee, J.Y. (1987), Managerial Accounting counting Changes For the 1990s (Reading, Massachusetts: Addison-Wesley Publishing Company) Schiff, M. (1987), "Variable Costing: A Closer Look," Management Accounting Smith, M. (1989), "Toward Decision Useful Management Accounting," Management Accounting.



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