[About the Foresight Institute]|
[Index of Foresight Conferences]
|[Index of Abstracts]|
Central Missouri State University
This is an abstract for a poster to be presented at the Fifth Foresight Conference on Molecular Nanotechnology.
The world of nanotechnology is coming. The ability to manufacture objects at molecular level precision will create objects with unrivaled strength and usefulness. Nanotechnology will involve creating molecular assemblers with artificial intelligence which will allow self-replication. This self-replication will allow unrivaled growth at minimal cost. The manufacturing environment will obviously be different when these changes take place. This article is intended to introduce these changes and their implications to management accountants. Having the ability to adapt to these changes before they occur will allow management accountants to continue to add value to the company.
A brief history of nanotechnology and its current status provides a background for discussing the accounting implications. This paper examines the questions of correct cost allocation and just what are the "cost drivers" under this new environment. Finally, a concise reference section helps to provide those wishing to learn more about this important topic a starting point.
Dr. Kurt Fanning, CPA, CMA, Central Missouri State University, Warrensburg, MO 64093-8888, ph: 816-543-8555, fax: 816-543-5888, email: Fanning@Cmsu1.cmsu.edu
| Index of Abstracts | Conference Home Page | Index of Foresight Institute Conferences |
| About the Foresight Institute | Foresight Institute Home Page |
Foresight materials on the Web are ©1986-1997 Foresight Institute. All rights reserved.
Last updated 4September97. The URL of this document is: http://www.foresight.org/Conferences/MNT05/Abstracts/Fannabst.html
Send requests for information about Foresight Institute activities and membership to firstname.lastname@example.org.
Send comments and questions about material on this web site and reports of errors to email@example.com.