Research Output

The learning curve: the key to future management?

  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.

  • Type:

    Project Report

  • Date:

    30 September 2010

  • Publication Status:


  • Publisher

    Chartered Institute of Management Accountants

  • Library of Congress:

    HF5601 Accounting

  • Dewey Decimal Classification:

    657 Accounting


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



Learning curve; economies of scale; manufacturing;

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