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Linear programming and financial cost models for industrial enterprises

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  • Araten, Michel
  • Dickman, Bernard
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    Abstract

    Linear programming models of complex interrelated manufacturing enterprises have improved production planning decisions. With a linear programming formulation, the planning engineer concerned with specifying levels of production activity need not be concerned with cost accounting formulations of product costs to make his production decisions. He is only concerned with examining alternative production activities in terms of the added production costs the activity incurs, and the amount of product that is fed or consumed. The financial analyst, however, is concerned with development of budgetted average product costs. He must roll the costs of feed and intermediate products down to the final stage products. This paper bridges these two interests by demonstrating a methodology for the direct translation of the solution of the linear programming model to the development of rolled product standard costs.

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    Bibliographic Info

    Article provided by Elsevier in its journal Omega.

    Volume (Year): 4 (1976)
    Issue (Month): 3 ()
    Pages: 279-288

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    Handle: RePEc:eee:jomega:v:4:y:1976:i:3:p:279-288

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