Master's Theses


Economics, Finance, & Accounting

Degree Name

Master of Science (MS)


Cost accounting is an expanded phase of the financial accounting of a business concern. It can be used to measure the effectiveness of managerial control and administration. In recent years, many firms have simplified their cost work and records through the use of an estimated cost system. Also, a newer production and cost accounting procedure known as PERT (Program Evaluation and Review Technique) has been developed. In many of the cost accounting textbooks, the presentation of this budgeting aspect of estimated costs, although easy to understand, provides no problems or practice and neglects the operational difficulties of using PERT. In others, the detailed technical descriptions are weighted too much with mathematical notations. It is, therefore, the purpose of this study to present and introduce PERT along with its procedures and applications. As the study is limited to the field of business, this paper omits all except the essential symbolic notations and uses in its place common business terminology. Most of the materials in this study were acquired through readings on various books and publications available in the Forsyth Library of Fort Hays Kansas State College.


Dr. Milburn Little

Date of Award

Summer 1969

Document Type

Thesis - campus only access


© 1969 Henry T. Wu


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