The learning curve. The key to future （学习曲线。）.pdf

Grahame Steven Napier University, UK The learning curve. The key to future management? Research executive summary series Volume 6 | Issue 12 Key findings: • Learning curve models are an important technique for predicting how long it will take to undertake future tasks. Management accountants must consequently take account of the impact of learning for planning, control and decision-making. • While very few respondents use the learning curve for management accounting, only a small minority of the survey respondents consider it to be inappropriate for their organisation. • Learning curve users make extensive use of this technique for management accounting. • The learning curve can be applied to a wide range of business sectors, including sectors not normally associated with its use. Almost half of learning curve users work in the service sector. • The key obstacle to implementation by non-users is a lack of understanding of learning curve theory. However, procedural and cultural barriers are also a major impediment to the introduction of techniques at some organisations. Background Research method Although the origins of the learning curve go back to the A combination of questionnaires and interviews were used to beginning of the 20th century, the first reported observation collect the research data for this project. of the learning curve in manufacturing occurred in 1925 when managers noticed that the number of man hours to In phase one, a questionnaire was sent to a number of assemble planes decreased as more planes were produced. CIMA members working as management accountants and T.P. Wright subsequently established fr