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Accelerated Product Introductions and Emerging Managerial Accounting Perspectives: Implications for Marketing Managers in the Technology Sector
Author(s) -
Rabino Samuel,
Wright Arnold
Publication year - 1993
Publication title -
journal of product innovation management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.646
H-Index - 144
eISSN - 1540-5885
pISSN - 0737-6782
DOI - 10.1111/1540-5885.1020126
Subject(s) - product (mathematics) , competition (biology) , business , wright , industrial organization , process (computing) , management accounting , cost accounting , production (economics) , marketing , manufacturing sector , new product development , economics , accounting , computer science , microeconomics , ecology , geometry , mathematics , biology , programming language , operating system , international economics
Rapid changes in manufacturing and design technologies coupled with increased competition domestically and internationally have led to shorter product life cycles and compressed lead times for product introductions in the technology sector. Traditional cost accounting systems, which assume labor to be the major cost component in the production process, have resulted in distortions in cost information. Samuel Rabino and Arnold Wright describe emerging cost accounting approaches that more adequately address the changing competitive and technological environments and facilitate an improved evaluation of product launch programs.