Graduate Thesis Or Dissertation
 

An RPM network approach to the integration of the accounting information system and the linear programming decision model

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https://ir.library.oregonstate.edu/concern/graduate_thesis_or_dissertations/tq57nv67k

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  • network technique as a common tool of communication between the information user (e. g. manager, accountant) and the model builder or management scientist as well as between the systems analystprogrammer and the management scientist is examined. The premise is that the discrepancy between an information system and a decision model need not exist. By explicitly joining, in network form, the cause and effect relationship recognized in double entry accounting with that in linear programming, the accounting system is informationally integrated with the linear programming decision model. The role of the systems analyst-programmer in effecting a realization of the model on electronic data processing equipment is recognized. The RPM network technique is used as a tool to derive a data structure useful to the systems analyst-programmer in the making of this integration. The development of a programming system and its application to a hypothetical illustration demonstrates the feasibility of the approach.
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