Die invloed van administrasie outomatisasie op die bepaling van die kosprys

Abstract

In the Republic of South Africa an evolution is taking place in which industries are acquiring more importance in our national economy. The future of the enterprises of our country is closely related to the cost structure. The competitive conditions, however, require the enterprise to turn out its products at the lowest possible cost. The enterprise must therefore know what the cost price of i ts product is. With the advent of administrative automation during the past two decades the enterprise has obtained an important tool to produce details for costing and other purposes. The object of this thesis is to determine whether administrative automation has any influence on the efficacy of the enterprise. In chapter 1 certain concepts which are used in this thesis are defined. The definitions are necessitated because the same concept, may have different meanings owing to the conflicting nature of the Anglo-Saxon and Netherlands conceptions in the Republic. The correct interpretation of these concepts are important in this thesis.