Optimizing the Operating Mix of a Forensic Accounting Office: a Linear Programming Applicative

Abstract

    When works as a Judiciary Expert, the accountant responsible for a Forensic Accounting office must decide about honoraries to be charged, considering the specifics of each judiciary sphere, the average time of receiving and the profitable factor of the carried Forensic Accounting services. These elements will lead the accountant to delimitate his judicial performance field. Thus, the objective of this paper was to show how the Operations Research, by means of the Linear Programming, can be used to support the decision making about the remuneration and the operating mix of a Forensic Accounting office. The research is applied, structural and exploratory, based in the proposal of Abramo (1979), supported by documentary and bibliographical investigation. The research was carried through during the 2º. half of 2005. It was developed a Linear Programming model, as proposed by Corrar et al. (2004). The results have supplied information that can contribute to optimize the operating mix of the Forensic Accounting office in the civil and working spheres, considering the average time of receiving and the remuneration in each judiciary sphere. Moreover the results illustrated how Operations Research can help the Accountant as a decision maker in the management of a Forensic Accounting office.