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Problem Solving for Decision Making MANAGEMENT ADVISORY SERVICES By Gordon L. Murray As I picture it, we in Haskins & Sells find ever-broadening opportunity in three dimensions: extending our present capabilities to more clients; applying the techniques we already know to more areas of a business; acquiring capability in entirely new techniques. What does this mean? In the first dimension we do tax and MAS work for those who once were only audit clients, tax and auditing for MAS clients, MAS and auditing for tax clients, and all three for more new clients. The second dimension is not so obvious, and cost accounting furnishes an example. Think of cost accounting and you immediately think of the factory and production. But adapt cost accounting techniques and you can apply them in pre-costing to evaluate designs or plans, to marketing and distribution, to industrial relations (e.g., weighing the effects of wage demands), to decisions on buying capital assets, and to costing clerical operations. Other techniques offer similar opportunities for broader application. The third dimension, acquiring capability in new techniques, leads to extending the very scope of our services. Some of this extension comes simply from keeping abreast of new developments; some comes through conscious efforts to broaden our qualifications in particular areas; some comes through demands of business itself or through regulatory requirements. MAS Grows with Complexity This may all sound highly theoretical, but I find much practical evidence of it in our management advisory services, particularly when I think of how far our services have ranged since ten years ago, when MAS was known as the Systems Department, or five years ago, or even since 1963. There has been a very great growth of MAS both in the profession and in the Firm. Why is this so? Why does business turn to us so much more frequently and why are clients more receptive to our suggestions? The answer in one word: complexity. Let me explain. In our private lives we long for the simple life, but it never seems to arrive. Contrarily, more and more decisions are forced on us by an ever-widening array of choices: more ways to spend our money, more modes of living, more types of transportation and communication, to name but a few. The more alternatives, and particularly those that are new or outside our experience, the more
Object Description
Title |
Problem solving for decision making |
Author |
Murray, Gordon L. |
Contributor |
Stevens, Roy |
Subject |
Management -- Accounting |
Personal Name |
Murray, Gordon L. |
Portrait |
Murray, Gordon L. |
Office/Department |
Haskins & Sells. Management Advisory Services |
Citation |
H&S Reports, Vol. 01, (1964 autumn), p. 16-19 |
Date-Issued | 1964 |
Source | Originally published by: Haskins & Sells |
Rights | Copyright and permission to republish held by: Deloitte; Photograph by Roy Stevens |
Type | Text |
Format | PDF page image with corrected OCR scanned at 400 dpi |
Collection | Deloitte Digital Collection |
Digital Publisher | University of Mississippi Library. Accounting Collection |
Date-Digitally Created | 2010 |
Language | eng |
Identifier | HSReports_1964_Autumn-p16-19 |