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Walter Rautenstrauch : ウィキペディア英語版 | Walter Rautenstrauch Walter Rautenstrauch (1880-1951) was an American mechanical and consulting engineer, and Professor at Columbia University's Department of Industrial Engineering in the 1930s.〔 He coined the term break-even point,〔Roger A. Lohmann, Nancy Lohmann (2013) ''Social Administration.'' p. 370〕 and developing the break-even chart together with Charles Edward Knoeppel.〔Richard Mattessich (2007) ''Two Hundred Years of Accounting Research.'' p. 176〕 Rautenstrauch was instrumental in the creation of Columbia University's Department of Industrial Engineering, which is said to be the first such department in the United States. One of his most important students and colleagues was Seymour Melman,〔Chris Smith (1984). (Design Engineers and the Capitalist Firm ) University of Aston, p 40.〕 who went on to be a professor in this department. Rautenstrauch, together with Howard Scott, formed the Committee on Technocracy in 1932, which advocated a more rational and productive society headed by technical experts. In 1933, the Committee disbanded, largely because of different views held by the two men.〔Beverly H. Burris (1993). (Technocracy at work ) State University of New York Press, pp. 28-30.〕〔William E. Akin (1977). ''Technocracy and the American Dream: The Technocrat Movement 1900-1941'', University of California Press, pp. 88-93.〕 ==References==
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