The new manufacturing‐accounting interface

Manufacturing and the manufacturing process have changed dramatically over the last ten years. The measurement and data collection systems stemming from the accounting, finance, and data processing organizations have not only resisted this change, but also, in some cases, have prevented improvements. This resistance stems primarily from outsiders’ (MIS or accounting staffs, etc.) lack of understanding of the changes. Another reason for this resistance is that manufacturers are frustrated with the inconsistency (seeming lack of direction) of many of these changes. However, all manufacturers are being forced to react to some general areas of change, in spite of the on‐again, off‐again fads. These directions of change will be the focus of this paper. Additionally, this paper will analyze the accounting interface changes that need to be considered as a result of these trends.