Accelerated Product Introductions and Emerging Managerial Accounting Perspectives: Implications for Marketing Managers in the Technology Sector
本文探讨了技术行业产品生命周期缩短和引入时间压缩的背景下，传统成本会计的局限性，并介绍了新兴成本会计方法如何帮助营销经理更好评估产品上市计划。
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.