Abstract

This study examines the impact of manufacturing flexibility on the use of non accounting information measurement systems and the impact of flexibility manufacturing Systems/ FMS on relations the use of non accounting information measurement systems and a commitment to manufacturing flexibility.Data is selected using purposive sampling. We collected data through mail survey from 479 functional managers on 306 manufacturing firm in Indonesian Manufacturer Industries Directory 2000. The analysis units for responses of 48 managers-production, accounting and division. The statistic method used to test the hypothesis is regression analysis and independent sample t test.Empirical result indicated that the use of non accounting information measurement system is increased in those firm with a commitment to manufacturing flexibility . Use of flexibility manufacturing systems/FMS in managing the implementation of flexible manufacturing strategies are not well suited to the use of non accounting information measurement systems. And; it is not different firm with a commitment to manufacturing flexibility to firm without a commitment to manufacturing flexibility on the use of non accounting information measurement systems. Key words: manufacturing flexibility; flexibility manufacturing system/FMS; non accounting information measurement systems •> Dra. Titik Mildawati , M .Si., Ak . adalah Dosen Sekolah Tinggi llmu Ekonomi (STIESIA) Surabaya

Full Text
Paper version not known

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.