Operations research began during World War 2 when scientists in England advised the military on the most effective use of limited resources to help win the war. It uses scientific techniques and tools to help organizations make optimal decisions. The first mathematical technique was developed in 1947. Operations research was introduced in India in 1949 and the OR Society of India was founded in 1959. It can be applied to fields like accounting, finance, and marketing for problems such as cash flow planning, investment decisions, and advertising budget allocation. The methodology involves observing the problem, analyzing it, developing a model, collecting data, finding a solution, and implementing it. Advantages include helping to diagnose issues, evaluate alternatives, and select the best option. Limitations include large computations,