TY - JOUR
T1 - Cost Allocation and Resource Requirement Planning
T2 - An Alternative Approach
AU - Dhaliwal, Dan S.
PY - 1979/3/1
Y1 - 1979/3/1
N2 - 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.
AB - 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.
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U2 - 10.1080/00014788.1979.9729152
DO - 10.1080/00014788.1979.9729152
M3 - Article
SN - 0001-4788
VL - 9
SP - 163
EP - 168
JO - Accounting and Business Research
JF - Accounting and Business Research
IS - 34
ER -