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A comparative analysis of utilizing activity-based costing and the theory of constraints for making product-mix decisions

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  • Kee, Robert
  • Schmidt, Charles

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  • Kee, Robert & Schmidt, Charles, 2000. "A comparative analysis of utilizing activity-based costing and the theory of constraints for making product-mix decisions," International Journal of Production Economics, Elsevier, vol. 63(1), pages 1-17, January.
    • Handle: RePEc:eee:proeco:v:63:y:2000:i:1:p:1-17
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    References listed on IDEAS

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    1. Plenert, Gerhard, 1993. "Optimizing theory of constraints when multiple constrained resources exist," European Journal of Operational Research, Elsevier, vol. 70(1), pages 126-133, October.
    2. Salafatinos, Chris, 1996. "Modelling resource supply and demand: Expanding the utility of ABC," International Journal of Production Economics, Elsevier, vol. 43(1), pages 47-57, May.
    3. Bakke, Nils Arne & Hellberg, Roland, 1991. "Relevance lost? A critical discussion of different cost accounting principles in connection with decision making for both short and long term production scheduling," International Journal of Production Economics, Elsevier, vol. 24(1-2), pages 1-9, November.
    4. Salafatinos, Chris, 1996. "Modelling resource supply and demand: Expanding the utility of ABC," International Journal of Production Economics, Elsevier, vol. 44(3), pages 177-187, July.
    5. Theeuwes, Jacques A. M. & Adriaansen, Jacques K. M., 1994. "Towards an integrated accounting framework for manufacturing improvement," International Journal of Production Economics, Elsevier, vol. 36(1), pages 85-96, August.
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    Cited by:

    1. Zheng-Yun Zhuang & Shu-Chin Chang, 2017. "Deciding product mix based on time-driven activity-based costing by mixed integer programming," Journal of Intelligent Manufacturing, Springer, vol. 28(4), pages 959-974, April.
    2. Lea, Bih-Ru & Fredendall, Lawrence D., 2002. "The impact of management accounting, product structure, product mix algorithm, and planning horizon on manufacturing performance," International Journal of Production Economics, Elsevier, vol. 79(3), pages 279-299, October.
    3. Schulze, Manuel & Seuring, Stefan & Ewering, Christian, 2012. "Applying activity-based costing in a supply chain environment," International Journal of Production Economics, Elsevier, vol. 135(2), pages 716-725.
    4. Wen-Hsien Tsai & Shi-Yin Jhong, 2018. "Carbon Emissions Cost Analysis with Activity-Based Costing," Sustainability, MDPI, vol. 10(8), pages 1-26, August.
    5. Wijayasundara, Mayuri & Mendis, Priyan & Zhang, Lihai & Sofi, Massoud, 2016. "Financial assessment of manufacturing recycled aggregate concrete in ready-mix concrete plants," Resources, Conservation & Recycling, Elsevier, vol. 109(C), pages 187-201.
    6. Charles, Shannon L. & Hansen, Don R., 2008. "An evaluation of activity-based costing and functional-based costing: A game-theoretic approach," International Journal of Production Economics, Elsevier, vol. 113(1), pages 282-296, May.
    7. Ozbayrak, M. & Akgun, M. & Turker, A. K., 2004. "Activity-based cost estimation in a push/pull advanced manufacturing system," International Journal of Production Economics, Elsevier, vol. 87(1), pages 49-65, January.
    8. Maria-Victòria Sánchez-Rebull & Angels Niñerola & Ana-Beatriz Hernández-Lara, 2023. "After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review," SAGE Open, , vol. 13(2), pages 21582440231, June.
    9. Kee, Robert, 2008. "The sufficiency of product and variable costs for production-related decisions when economies of scope are present," International Journal of Production Economics, Elsevier, vol. 114(2), pages 682-696, August.
    10. Chakravorty, Satya S. & Atwater, J. Brian, 2005. "The impact of free goods on the performance of drum-buffer-rope scheduling systems," International Journal of Production Economics, Elsevier, vol. 95(3), pages 347-357, March.
    11. Tsai, Wen-Hsien & Lai, Chien-Wen & Tseng, Li-Jung & Chou, Wen-Chin, 2008. "Embedding management discretionary power into an ABC model for a joint products mix decision," International Journal of Production Economics, Elsevier, vol. 115(1), pages 210-220, September.
    12. C. Homburg & Julia Nasev & Philipp Plank, 2018. "The impact of cost allocation errors on price and product-mix decisions," Review of Quantitative Finance and Accounting, Springer, vol. 51(2), pages 497-527, August.
    13. Wen-Hsien Tsai, 2018. "Carbon Taxes and Carbon Right Costs Analysis for the Tire Industry," Energies, MDPI, vol. 11(8), pages 1-22, August.
    14. Wen-Hsien Tsai & Jui-Chu Chang & Chu-Lun Hsieh & Tsen-Shu Tsaur & Chung-Wei Wang, 2016. "Sustainability Concept in Decision-Making: Carbon Tax Consideration for Joint Product Mix Decision," Sustainability, MDPI, vol. 8(12), pages 1-22, November.
    15. Wen-Hsien Tsai & Shang-Yu Lai & Chu-Lun Hsieh, 2023. "Exploring the impact of different carbon emission cost models on corporate profitability," Annals of Operations Research, Springer, vol. 322(1), pages 41-74, March.
    16. Linhares, Alexandre, 2009. "Theory of constraints and the combinatorial complexity of the product-mix decision," International Journal of Production Economics, Elsevier, vol. 121(1), pages 121-129, September.
    17. Myrelid, Andreas & Olhager, Jan, 2019. "Hybrid manufacturing accounting in mixed process environments: A methodology and a case study," International Journal of Production Economics, Elsevier, vol. 210(C), pages 137-144.
    18. Wen-Hsien Tsai & Shang-Yu Lai, 2018. "Green Production Planning and Control Model with ABC under Industry 4.0 for the Paper Industry," Sustainability, MDPI, vol. 10(8), pages 1-29, August.
    19. Tsai, Wen-Hsien & Lee, Kuen-Chang & Liu, Jau-Yang & Lin, Hsiu-Ling & Chou, Yu-Wei & Lin, Sin-Jin, 2012. "A mixed activity-based costing decision model for green airline fleet planning under the constraints of the European Union Emissions Trading Scheme," Energy, Elsevier, vol. 39(1), pages 218-226.
    20. Wellington, John F. & Guiffrida, Alfred L. & Lewis, Stephen A., 2014. "Interior analysis of the green product mix solution," European Journal of Operational Research, Elsevier, vol. 237(3), pages 966-974.

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