Process Monitoring In Accounting: Implementing Pre-Control Charts

Main Article Content

Timothy C. Krehbiel
Douglas Havelka
Michael Scharfenort


accountants, managers, pre-control


This research paper has two primary goals. The first is to briefly discuss how control charts and pre-control charts can be applied to non-manufacturing processes, including how companies can use control charts and pre-control charts to improve business processes, financial reporting processes, auditing methods, and tax accounting processes. The second goal is to illustrate how pre-control can be applied to an accounting process. An example is used to demonstrate implementation of Six Sigma techniques for monitoring company expense budget variances.


Download data is not yet available.
Abstract 110 | PDF Downloads 82