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- Title
Some Observations on “Breakeven Budgeting and Programming to Goals”.
- Authors
Gambling, Trevor E.
- Abstract
The article examines the role of double-entry accounting as a solution for optimization problems in the U.S. The programming to goals technique of A. Charnes, W. W. Cooper, and Y. Ijiri is examined. The author considers the possibility that programming to goals is simply a complex amalgamation of two or three simple, yet disparate, procedures. Should an optimum master budget be formulated by linear programming, it is possible to express it in double-entry form. The author considers medieval capitalism a likely origin of double-entry accounting, suggesting that the double-entry outlook on business affairs is more subjective than initially considered.
- Subjects
UNITED States; ACCOUNTING; BREAK-even analysis; COOPER, W. W.; IJIRI, Y.; CHARNES, A.
- Publication
Journal of Accounting Research (Wiley-Blackwell), 1965, Vol 3, Issue 1, p159
- ISSN
0021-8456
- Publication type
Article
- DOI
10.2307/2490057