Production structure models and applications within a Statistical Activity Cost Theory (SACT) Framework
Turner, Lyle Robert (2007) Production structure models and applications within a Statistical Activity Cost Theory (SACT) Framework. PhD thesis, Queensland University of Technology.
Statistical Activity Cost Theory (SACT) is an axiomatic and statistical theory of basic accounting measurement practice. The aim of the SACT analysis, among others, is to determine the statistical nature of both the physical production system of an accounting entity and its related costs, which can then be examined
and applied to various decision-making problems. A central proposition of SACT is that the physical system of the entity, and the costs related to this system, are separate structures which can be modelled as such. To date, however, mini- mal progress has been made in describing production process structures within the SACT framework, and nor have there been any advances made in applying common statistical techniques to such an analysis. This thesis, therefore, moves to extend the basic theory that has already been developed, presenting a novel
method for representing and examining the physical processes that make up an entity's production system. It also examines the costing of these physical models, such that transactional data can be examined and related back to the underlying production processes. The thesis concludes by giving an example of such an application in a case study. The analysis developed in this thesis has been applied in a larger project which aims to produce generic modelling and decision tools, based upon SACT, to support return and risk management.
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|Item Type:||QUT Thesis (PhD)|
|Supervisor:||Wolff, Rodney& Willett, Roger|
|Keywords:||Statistical Activity Cost Theory (SACT), Production Theory, Task, Production Process, Project Evaluation and Review Technique (PERT), Critical Path Method (CPM), Activity Network, Uncertainty, Project Simlation|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School|
Current > Schools > School of Economics & Finance
|Department:||Faculty of Business|
|Institution:||Queensland University of Technology|
|Copyright Owner:||Copyright Lyle Robert Turner|
|Deposited On:||03 Dec 2008 14:00|
|Last Modified:||29 Oct 2011 05:46|
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