IDEAS home Printed from https://ideas.repec.org/a/wly/coacre/v5y1988i1p222-249.html
   My bibliography  Save this article

Exercising budgetary control in automated production environments

Author

Listed:
  • YAW M. MENSAH

Abstract

. This study examines budgetary control in automated production environments. It is argued that the relative insignificance of direct labor costs, together with the greater degree of integration of service and production departments in automated production environments, restrict the degree of freedom that normally exists in the design of an appropriate budgetary control system. The paper argues for a more integrated approach, and demonstrates that the reciprocal allocation method, linked with the dual allocation approach, has the properties necessary for an appropriate budgetary control system for automated production environments. The paper extends the current literature by demonstrating some properties of the reciprocal method hitherto unexplored. Résumé. L'auteur examine le contrôle budgétaire dans le contexte de la fabrication automatisée. Il soutient que le peu d'importance relative des coûts de main†d' œuvre directe, associé au degré plus grand d'intégration des services auxiliaires et du service de fabrication dans le contexte de la fabrication automatisée, restreint la liberté qui existerait normalement dans la conception d'un système de contrôle budgétaire approprié. L'auteur favorise une méthode plus intégrée et démontre que la méthode de répartition réciproque, liée à la méthode de double répartition, présente les propriétés nécessaires pour que le système de contrôle budgétaire soit approprié au contexte de la fabrication automatisée. Dans le prolongement des publications courantes, l'auteur fait état de certaines propriétés de la méthode réciproque jusqu'ici inexplorées.

Suggested Citation

  • Yaw M. Mensah, 1988. "Exercising budgetary control in automated production environments," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 222-249, September.
  • Handle: RePEc:wly:coacre:v:5:y:1988:i:1:p:222-249
    DOI: 10.1111/j.1911-3846.1988.tb00703.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1911-3846.1988.tb00703.x
    Download Restriction: no

    File URL: https://libkey.io/10.1111/j.1911-3846.1988.tb00703.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Chander, Parkash, 1983. "The nonlinear input-output model," Journal of Economic Theory, Elsevier, vol. 30(2), pages 219-229, August.
    2. Fujimoto, Takao, 1986. "Non-linear leontief models in abstract spaces," Journal of Mathematical Economics, Elsevier, vol. 15(2), pages 151-156, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Robert E. Jensen, 1988. "Discussion of “Exercising budgetary control in automated production environmentsâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 250-266, September.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Zhang, Jin Shui, 2011. "The analytical solution of balanced growth of non-linear dynamic multi-sector economic model," Economic Modelling, Elsevier, vol. 28(1), pages 410-421.
    2. Esteban Fernandez-Vazquez, 2015. "Empirical Estimation Of Non-Linear Input--Output Models: An Entropy Econometrics Approach," Economic Systems Research, Taylor & Francis Journals, vol. 27(4), pages 508-524, December.
    3. Zhang, Jin Shui, 2011. "The analytical solution of balanced growth of non-linear dynamic multi-sector economic model," Economic Modelling, Elsevier, vol. 28(1-2), pages 410-421, January.
    4. Guerra, Ana-Isabel & Sancho, Ferran, 2014. "An operational, nonlinear input–output system," Economic Modelling, Elsevier, vol. 41(C), pages 99-108.
    5. Zhang, Jin shui, 2001. "Iterative method for finding the balanced growth solution of the non-linear dynamic input-output model and the dynamic CGE model," Economic Modelling, Elsevier, vol. 18(1), pages 117-132, January.
    6. Kuga, K., 2001. "The Non-Substitution Theorem: Multiple Primary Factors and the Cost Function Approach," ISER Discussion Paper 0529, Institute of Social and Economic Research, Osaka University.
    7. Bin Ning & Zhang Chengke & Zhu Huainian & Mo Zan, 2015. "Composite Stackelberg Strategy for Singularly Perturbed Bilinear Quadratic Systems," Journal of Systems Science and Information, De Gruyter, vol. 3(2), pages 154-163, April.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:coacre:v:5:y:1988:i:1:p:222-249. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1911-3846 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.