GOAL ORIENTED MODELS FOR ACCOUNTING AND CONTROL

Abstract

This thesis is directed toward analyzing fundamental factors in accounting for control without being restricted to the conventional monetary accounting systems, and constructing mathematical models by which planning processes and control accounting processes are tied in together for better coordination of the two processes. The classification of accounting into ''accounting for planning'' and ''accounting for control'' is first discussed. The basic require ment of the former is to preserve maximum flexibility of data at minimum cost whereas that of the latter is to maintain uniformity and consistency of data. The thesis mainly deals with the latter, even though the outcome from the models in the thesis can, of course, be used for planning purposes as well as control purposes of management.

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Document Details

Document Type
Technical Report
Publication Date
May 01, 1963
Accession Number
AD0413881

Entities

People

  • Kuji Ijiri

Organizations

  • Carnegie Institute of Technology

Tags

Communities of Interest

  • Biomedical
  • Ground and Sea Platforms

DTIC Thesaurus Topics

  • Algorithms
  • Business Administration
  • Computations
  • Computer Programs
  • Computers
  • Convex Sets
  • Economic Analysis
  • Economics
  • Equations
  • Linear Algebra
  • Linear Programming
  • Mathematical Models
  • Mathematical Programming
  • Measurement
  • Operations Research
  • Simplex Method
  • Theorems

Readers

  • Defense Acquisition Program Management
  • Life Cycle Cost Analysis
  • Theoretical Analysis.