S-Space College of Business Administration/Business School (경영대학/대학원) Institute of Management Research (경영연구소) 경영논집 경영논집 vol.09 (1975)
COMPUTER APPLICATION AND COST ACCOUNTING
- Shim, Jae-Kang
- Issue Date
- 서울대학교 경영연구소
- 경영논집, Vol.9 No.4, pp. 55-65
- Contemporary cost (or managerial) accounting courses cover a wide range of subjects taken from different disciplines in business administration. It includes PERT, linear programming, simple regression, and capital rationing.
More sophisticated decision making techniques such as PERT/COST, multiple regression, and goal programming are treated (or at least mentioned) in graduate seminar courses.
While these topics are also treated in operations research and/or statistics courses, students are usually given limited exposure to empirical applications with the emphasis placed upon computational methods and theory. This deficiency is more true for cost accounting courses. Practical applications of decision making models are greatly needed to fill the gap between theory and practice.