The role of the accountant in operations analysis.

by Eugene Ladin

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An attempt to provide a conceptual understanding of operations analysis and of the role that the accountant can play in this field. As more emphasis is shifting to operations analysis in the commercial world, this concept will have a definite impact on the accountant. The accountant must re-orient his perspective by looking at the future rather than only at the past, must become familiar with the methodology of operations analysis so that he can become an effective member of the operations analysis team, must develop a library of cost factors by organizational functions for the anticipated variables that will be inserted into the models, and must design accounting systems so that these factors can be determined and the variables controlled.

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