investment justification in advanced manufacturing technology: a study of iranian companies

نویسندگان

hossein etemadi

bagher shams zadeh

چکیده

during the past two decades business and manufacturing have observed significant and radical changes. companies have used automation in the manufacturing, in order to improve quality and competency. it was expected that along with these changes, management accounting systems, which focus on monitoring and analyzing management decisions, should adapt with and encourage the changes. many authors have claimed that management accounting systems have not helped the suitable business and manufacturing strategies in the new environment. some even claim that it has hindered investing in advanced manufacturing technology and productivity. this research, by analyzing information collected from 101 iranian business units from various industries and manufacturing settings, investigates justification basis for capital investment in advanced manufacturing technology. the study demonstrates that there is more correlation between qualitative factors such as; manufacturing capabilities, improved product quality and, competition position with investment justification than quantitative bases such as; accounting rate of return (arr), internal rate of return (irr) and, net present value (npv).

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عنوان ژورنال:
the international journal of humanities

ناشر: tarbiat modarres university

ISSN 1735-5060

دوره 14

شماره 1 2007

میزبانی شده توسط پلتفرم ابری doprax.com

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