In today's competitive business environments, a firm's long-term survival rests heavily on its ability to sustain manufacturing superiority over its competitors. To provide the firm with detailed guidelines for sustaining manufacturing superiority, this paper examines the impact of different management accounting systems, manufacturing control systems and time horizon on manufacturing performance in an enterprise resource planning integrated environment. These management accounting systems include traditional costing, activity-based costing and throughput accounting. The manufacturing control systems include Just-In-Time- and Theory of Constraints-based manufacturing. Through a series of simulation experiments, it was found that activity-based costing provided higher short- and long-term profit, better customer service and lower work-in-process inventory than traditional costing and throughput accounting in situations where firms have high overhead costs and relatively low labour and material costs, while carrying ending inventories because of demand uncertainty. Traditional costing also outperformed throughput accounting by exploiting the real-time information sharing capabilities of an enterprise resource planning system. Just-In-Time manufacturing outperformed Theory of Constraints with respect to short- and long-term profitability, customer service, and work-in-process inventory because of differences in buffer inventory policies and sequencing rules. However, time horizon and its interaction with management accounting systems had no impact on the manufacturing performance. In addition, the results suggest that a management accounting system that depicts the manufacturing process tended to provide more accurate product cost information and resulted in a better system performance than the others.