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QUANTITATIVE METHODOLOGY AS APPLIED TO MANAGEMENT ACCOUNTING: SURVEY AND SYNTHESIS

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Authors
Shim, Jae-Kang
Issue Date
1975-09
Publisher
서울대학교 경영연구소
Citation
경영논집, Vol.9 No.3, pp. 51-61
Keywords
51-61
Description
1975-09
Abstract
Managerial (or cost) accounting has expanded in scope to cover many

areas of quantitative methodology. They include linear programming, regression analysis, and statistical decision-making theory. This is illustrated by a variety of reports and publications dealing with the application of operations research to management accounting. For example, as early as 1964, a Committee of Measurement in the Institute of Management Sciences suggested: The expected development and growth of management services will take place only if the accountants of the future possess more sophistication in mathematics than they typically have had in the past. Improved methods of analysis, now classified as ‘operations research', must become the concern of the accountants.
ISSN
1229-0491
Language
English
URI
http://hdl.handle.net/10371/52316
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College of Business Administration/Business School (경영대학/대학원)Institute of Management Research (경영연구소)경영논집경영논집 vol.09 (1975)
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