A cost variance investigation using belief functions

Using belief functions, this paper develops a model of the situation of a management team trying to decide if a cost process is in control, or out of control and, thus, in need of investigation. Belief functions allow accounting for uncertainty and information about the cost processes, extending tra...

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Bibliographic Details
Main Authors: LU, Hai, LAWRENCE, Kenneth
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2006
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/1714
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Institution: Singapore Management University
Language: English