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Quadratic Cost-Volume Relationship and Timing of Demand Information: A Comment .

William L. Call

The Accounting Review 1975

Presents a commentary to the article by Yuji Ijiri and Hiroyuki Itami which used a quadratic cost curve in developing the concept of an information delay loss which they measure as the difference between production costs when information is received early and those incurred when information is received late. Assumption required to point out information delay loss as calculated in the study; How the models of the study were developed; Implications for the information delay loss.

DOI
10.2308/tar-4502190
Volume
50 (1)
Pages
133-137
Language
en
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