A cost variance investigation using belief functions

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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Main Authors: LU, Hai, LAWRENCE, Kenneth
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2006
Subjects:
Accounting
Online Access:https://ink.library.smu.edu.sg/soa_research/1714
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Institution: Singapore Management University
Language: English
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spelling sg-smu-ink.soa_research-27412018-05-25T07:06:10Z A cost variance investigation using belief functions LU, Hai LAWRENCE, Kenneth LU, Hai 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 traditional probability theory approaches. The purpose of this paper is to build and investigate the ramifications of that model. In addition, an example is used to illustrate the process. 2006-01-01T08:00:00Z text https://ink.library.smu.edu.sg/soa_research/1714 Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Accounting
institution Singapore Management University
building SMU Libraries
continent Asia
country Singapore
Singapore
content_provider SMU Libraries
collection InK@SMU
language English
topic Accounting
spellingShingle Accounting
LU, Hai
LAWRENCE, Kenneth
LU, Hai
A cost variance investigation using belief functions
description 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 traditional probability theory approaches. The purpose of this paper is to build and investigate the ramifications of that model. In addition, an example is used to illustrate the process.
format text
author LU, Hai
LAWRENCE, Kenneth
LU, Hai
author_facet LU, Hai
LAWRENCE, Kenneth
LU, Hai
author_sort LU, Hai
title A cost variance investigation using belief functions
title_short A cost variance investigation using belief functions
title_full A cost variance investigation using belief functions
title_fullStr A cost variance investigation using belief functions
title_full_unstemmed A cost variance investigation using belief functions
title_sort cost variance investigation using belief functions
publisher Institutional Knowledge at Singapore Management University
publishDate 2006
url https://ink.library.smu.edu.sg/soa_research/1714
_version_ 1770574122765516800

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