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The learning curve: the key to future management?

Steven, Grahame


Grahame Steven


Learning curve models have many practical applications since they predict 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.

Prior to this research project, little was known about the current use of the learning curve for management accounting and the benefits and issues associated with its use, since most of the literature on the learning curve was published over 25 years ago. This CIMA report provides a contemporary picture of the application of the learning curve by management accountants.


Steven, G. (2010). The learning curve: the key to future management?. London: Chartered Institute of Management Accountants

Report Type Project Report
Publication Date 2010-10
Deposit Date Jun 15, 2012
Electronic ISSN 1744-7038
Peer Reviewed Not Peer Reviewed
Keywords Learning curve; economies of scale; manufacturing;
Public URL