Management controlnext term and the production environment教程.pdfVIP

ARTICLE IN PRESS Int. J. Production Economics 93–94 (2005) 263–272 /locate/dsw Management control and the production environment: A review Paula van Veen-Dirks CentER, Research Group Accounting, Tilburg University, P.O. Box 90153, 5000 LE Tilburg, The Netherlands Abstract A modern production environment reasonably requires a management control system that is tailored to fit the specific circumstances of this kind of organization. A modern environment relates to many elements: flexible machines, low inventories, production to order, etc. This paper reviews and discusses the literature that addresses the relationship between elements of the production environment and aspects of management control systems. This review of the relevant conceptual and empirical researc hin the field reveals limited and inconclusive evidence on the extent to whic organizations have aligned management control systems wit hthe production environment. The review indicates that new forms of production and inventory control (e.g., just in time) are not always easily captured by the conventional classifications of technology that are commonly used in the empirical literature. The paper also addresses problems and issues related to the existing literature, and makes suggestions for avenues of future research. r 2004 Elsevier B.V. All rights reserved. Keywords: Production; Strategy; Technology; Management control; Performance measurement 1. Introduction multi-product firm that emphasizes quality and spe