Production planning in seventeenth century China

Michael E. Scorgie, Xu Dong Ji

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The purpose of this paper is to draw attention to instances of production yardsticks set down in a seventeenth century compendium of Chinese agricultural and industrial methods. The instances cited from "T'ien-kung k'ai-wu" (The creations of nature and man) by Sung Ying-hsing show that the Chinese used calculations of actual and potential production for planning and to stimulate investment in technology.

Original languageEnglish
Pages (from-to)37-54
Number of pages18
JournalAccounting History
Issue number2
Publication statusPublished - 1996
Externally publishedYes


  • China
  • Investment
  • Planning
  • Production calculations
  • Seventeenth century
  • Technology

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