Evaluation of Resource Acquisition Decisions by the Partitioning of Holding Activity.

Enrico Petri; ROLAND MINCH

doi:10.2308/tar-4514809

Evaluation of Resource Acquisition Decisions by the Partitioning of Holding Activity.

¹ Associate Professor of Accounting, The State University of New York, Albany 1 · ² Associate Professor of Management Science, The State University of New York, Albany 2

The Accounting Review 1974

Abstract This article presents a study on the evaluation of resource acquisition decisions by the partitioning of holding activity in accounting in the U.S. It has been an endeavor in this paper to unfold a performance measurement system that overcomes some of the shortcomings of using holding activity as a performance measurement surrogate that have been cited by previous writers. The presentation has been in the context of a specific inventory optimization model. However, the ideas delineated in the interstitial structure can be adapted to other situations regardless of whether the firm uses optimization decision models or not.

DOI: 10.2308/tar-4514809
Volume: 49 (3)
Pages: 455-464
Language: en
Export: BibTeX
Sources: crossref openalex