This is a letter from Peter Drucker to Mel Hurni and the enclosed memorandum, also written by Drucker. It is for use by Mel Hurni and the OR it is not the actual theory. Drucker believes that although mathematics may be "Queen of the Sciences", it is no more than "Handmaiden of OR&S". For this reason, he does not make any attempt to quantify things. This is a sequel to a previous report, titled "Typical Business Problems".
A Sat, study studied this question.