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Relevant costs, congestion and stochasticity in production environments

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  • Banker, Rajiv D.
  • Datar, Srikant M.
  • Kekre, Sunder

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  • Banker, Rajiv D. & Datar, Srikant M. & Kekre, Sunder, 1988. "Relevant costs, congestion and stochasticity in production environments," Journal of Accounting and Economics, Elsevier, vol. 10(3), pages 171-197, July.
    • Handle: RePEc:eee:jaecon:v:10:y:1988:i:3:p:171-197
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    Citations

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    Cited by:

    1. William S. Lovejoy & Kannan Sethuraman, 2000. "Congestion and Complexity Costs in a Plant with Fixed Resources that Strives to Make Schedule," Manufacturing & Service Operations Management, INFORMS, vol. 2(3), pages 221-239, February.
    2. Merle Ederhof & Venky Nagar & Madhav Rajan, 2017. "An Empirical Analysis of Capacity Costs," Working Papers 17-26, Center for Economic Studies, U.S. Census Bureau.
    3. Johannes Danusantoso & Scott A. Moses, 2016. "Disruption management in a two-period three-tier electronics supply chain," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1137138-113, December.
    4. Stephen C. Hansen & Robert P. Magee, 1993. "Capacity Cost and Capacity Allocation," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 635-660, March.
    5. Bruggemann, Wolfgang & Jahnke, Hermann, 2000. "The discrete lot-sizing and scheduling problem: Complexity and modification for batch availability," European Journal of Operational Research, Elsevier, vol. 124(3), pages 511-528, August.
    6. Lynn, Stephen & Balachandran, Kashi R., 2007. "Allocating costs of a shared server with stochastic service parameters and job class priorities," European Journal of Operational Research, Elsevier, vol. 180(3), pages 1155-1167, August.
    7. Amanda Curry, 2019. "Across the great divide: a literature review of management accounting and operations management at the shop floor," Management Review Quarterly, Springer, vol. 69(1), pages 75-119, February.
    8. Kadipasaoglu, Sukran N. & Xiang, Wenuang & Hurley, Simon F. & Khumawala, Basheer M., 2000. "A study on the effect of the extent and location of protective capacity in flow systems," International Journal of Production Economics, Elsevier, vol. 63(3), pages 217-228, January.
    9. Merle Ederhof & Venky Nagar & Madhav Rajan, 2021. "How Economically Significant Are Unused Capacity Costs? A Large-Scale Empirical Analysis," Management Science, INFORMS, vol. 67(3), pages 1956-1974, March.
    10. Izack Cohen & Boaz Golany & Avraham Shtub, 2005. "Managing Stochastic, Finite Capacity, Multi-Project Systems through the Cross-Entropy Methodology," Annals of Operations Research, Springer, vol. 134(1), pages 183-199, February.
    11. Hermann Jahnke & Anne Chwolka, 1998. "Strategische Kostenrechnung: Eine spieltheoretische Begriffsbildung," Schmalenbach Journal of Business Research, Springer, vol. 50(7), pages 656-677, July.
    12. Kuik, Roelof & Tielemans, Peter F. J., 2004. "Expected time in system analysis of a single-machine multi-item processing center," European Journal of Operational Research, Elsevier, vol. 156(2), pages 287-304, July.
    13. Kuik, Roelof & Tielemans, Peter F. J., 1998. "Analysis of expected queueing delays for decision making in production planning," European Journal of Operational Research, Elsevier, vol. 110(3), pages 658-681, November.
    14. Ocampo y Vilas, Carlos & Vandaele, Nico, 2002. "A cost and operations based product heterogeneity index," International Journal of Production Economics, Elsevier, vol. 79(1), pages 45-55, September.
    15. Buchheit, Steve, 2003. "Reporting the cost of capacity," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 549-565, August.
    16. Terry Black & Lynn Gallagher, 1999. "Are Physical Capacity Constraints Relevant?: Applying Finance†Economics Theory to a Management Accounting Misconception," Australian Journal of Management, Australian School of Business, vol. 24(2), pages 143-158, December.
    17. Pranab Majumder & Ashok Srinivasan, 2006. "Leader Location, Cooperation, and Coordination in Serial Supply Chains," Production and Operations Management, Production and Operations Management Society, vol. 15(1), pages 22-39, March.
    18. Dennis Campbell & Frances Frei, 2011. "Market Heterogeneity and Local Capacity Decisions in Services," Manufacturing & Service Operations Management, INFORMS, vol. 13(1), pages 2-19, April.
    19. Tielemans, Peter F. J. & Kuik, Roelof, 1996. "An exploration of models that minimize leadtime through batching of arrived orders," European Journal of Operational Research, Elsevier, vol. 95(2), pages 374-389, December.

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