The Use of Management Accounting Techniques to Improve Productivity Analysis in Distribution Operations
Three separate but related streams of productivity research have recently appeared in the accounting and distribution literature. One stream has been concerned with the conceptual approach to developing productivity measurement systems. A second stream has argued that accounting‐oriented information systems have been ineffective in meeting the productivity reporting requirements of the marketing and distribution functions. The third stream has applied the conceptual approaches of the first stream to the problems cited in the second to produce a more effective distribution productivity measurement and reporting system. This article is a continuation of the third line of research. Specifically, the article describes a methodology for measuring productivity changes in distribution with the use of specific management accounting tools.
Year of publication: |
1984
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Authors: | Armitage, Howard M. |
Published in: |
International Journal of Physical Distribution & Materials Management. - MCB UP Ltd, ISSN 0020-7527, ZDB-ID 2032079-6. - Vol. 14.1984, 1, p. 41-51
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Publisher: |
MCB UP Ltd |
Saved in:
Online Resource
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