Cost Allocation and Resource Requirement Planning: An Alternative Approach

Research output: Contribution to journalArticle

Abstract

This paper has shown how signal flow graph theory can be used to solve some important cost accounting problems. This approach is suitable when one is dealing with problems of moderate size and the technique provides one with a clear picture of the physical system under study. For problems of large size which will be solved by computers, signal flow graphs aid one in specifying the system of equations in the manner required by the computer software package.

Original languageEnglish (US)
Pages (from-to)163-168
Number of pages6
JournalAccounting and Business Research
Volume9
Issue number34
DOIs
StatePublished - Mar 1 1979
Externally publishedYes

ASJC Scopus subject areas

  • Accounting

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