Publication Date

1997

Document Type

Dissertation/Thesis

First Advisor

Liggett, Hampton R.

Degree Name

M.S. (Master of Science)

Legacy Department

Department of Industrial Engineering

LCSH

Production control--Decision making

Abstract

As a manufacturing company implements changes at the shop floor, performance must be closely monitored to determine whether any improvements were made. Many companies use their cost accounting systems to trace the success of these changes. A cost accounting system is designed to provide long-term planning and control, but it fails to provide timely feedback for shop-floor monitoring and control. For effective performance measurement and evaluation, an independent performance system which incorporates both financial and non-financial measures and directly meets the company objectives is needed. The successful implementation of manufacturing improvements can be negatively affected by discrepancies between operational and financial measures. Specifically, operational improvements (i.e., decreased inventoiy, increased productivity) may not be reflected in financial results (i.e., lower production cost, higher sales). The purpose of these research is to provide a methodology for improved decision making through appropriate performance evaluation. The theoretical methodology developed was tested at a small manufacturer. The case study process and relevant results are reported.

Comments

Includes bibliographical references (pages [98]-103)

Extent

ix, 186 pages

Language

eng

Publisher

Northern Illinois University

Rights Statement

In Copyright

Rights Statement 2

NIU theses are protected by copyright. They may be viewed from Huskie Commons for any purpose, but reproduction or distribution in any format is prohibited without the written permission of the authors.

Media Type

Text

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