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Surveying the Existing Business Organization in Connection With Effective Machine Methods of Processing Data (Non-electronic) By GORDON L . MURRAY PARTNER, CHICAGO OFFICE Presented before the National Association of Cost Accountants, Fall Seminar Meeting, St. Louis Chapter — October 1956 INTRODUCTION I have been asked to discuss the subject of effective machine methods of processing data in terms of the methods study which provides the basis for any sound decision regarding mechanical data processing. In one sense my part in this seminar represents the less glamorous phase of the subject. Our colleagues who will cover the later subjects in this forum are free to talk about the many machines, devices, gadgets, and other marvelous paraphernalia comprising the tools of the modern-day accountant. The variety of kinds, sizes, types, and pedigrees of hardware has become so great that it has given rise to a new industry representing the various services now on the market. For a price, one now can subscribe to services which offer 10 to 15 pounds of pictures, descriptions, and specifications of available — or soon to be available--equipment as well as a steady stream of new releases a la Prentice-Hall and Commerce Clearing House. A browse through such a catalog is a rather invigorating experience. Those responsible for accounting and other data-processing activities in an organization can visualize easy solutions to a wide range of problems. The risk of permitting company presidents and other members of top-management, not directly concerned with paper- and clerical-work, to see such a catalog is that they might well conclude their controllers and accountants have been missing the boat. Their reasoning might be that it is no longer necessary to put up with rising clerical costs, delays in reports, errors in statistics, and other such problems. Instead, they might reason, "Let us get our name on a purchase order and get a set of equipment delivered as soon as possible." Unfortunately, complex problems are not solved that easily. The flood of new equipment which we have all seen, particularly since World War II, is truly wonderful. But because the flood is so great and there is such an increasing variety of equipment, confusion can easily result. The problem of selecting equipment is more diffi- 170
Object Description
Title |
Surveying the existing business organization in connection with effective machine methods of processing data (Non-electronic) |
Author |
Murray, Gordon L. |
Subject |
Accounting -- Data Processing |
Office/Department |
Haskins & Sells. Chicago Office |
Citation |
Haskins & Sells Selected Papers, 1956, p. 170-185 |
Date-Issued | 1956 |
Source | Originally published by: Haskins & Sells |
Rights | Copyright and permission to republish held by: Deloitte |
Type | Text |
Format | PDF with corrected OCR scanned at 400dpi |
Collection | Deloitte Digital Collection |
Date-Digitally Created | 2009 |
Language | eng |
Identifier | H&S SP1956_pgs170-185 |