Deciding product mix based on time-driven activity-based costing by mixed integer programming

Zheng Yun Zhuang, Shu Chin Chang

研究成果: 雜誌貢獻文章同行評審

23 引文 斯高帕斯(Scopus)

摘要

To determine a product mix for a production process, this study proposes a mixed-integer programming (MIP) model, based on the time-driven activity-based costing (TDABC) accounting system. By using a time driver from the resource to the cost objects and simultaneously dealing with numerous resource limitations, the model obtains a global optimal decision. The model highlights the difference between supply and the use of the capacity. It avoids some possible limitations of the programming modeling approach when theory of constraints (TOC) or activity-based-costing (ABC) is used. The model is illustrated using a numerical example. In the form of a budgeted income statement, the results for the formulated MIP models that use TOC, ABC and TDABC are compared, in terms of resource-used-based profit, resource-supplied-based profit and cash flow. The proposed MIP model that uses TDABC is shown to support a product mix decision, on which studies of TDABC seldom focus. Implications for the use of this accounting system adoption to determine product-mix are detailed.
原文英語
頁(從 - 到)959-974
頁數16
期刊Journal of Intelligent Manufacturing
28
發行號4
DOIs
出版狀態已發佈 - 4月 1 2017
對外發佈

ASJC Scopus subject areas

  • 軟體
  • 工業與製造工程
  • 人工智慧

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