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Embedding management discretionary power into an ABC model for a joint products mix decision

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  • Tsai, Wen-Hsien
  • Lai, Chien-Wen
  • Tseng, Li-Jung
  • Chou, Wen-Chin

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  • 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.
    • Handle: RePEc:eee:proeco:v:115:y:2008:i:1:p:210-220
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    References listed on IDEAS

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    1. 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.
    2. 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 480-494, May.
    3. 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.
    4. Tsai, Wen-Hsien, 1996. "A technical note on using work sampling to estimate the effort on activities under activity-based costing," International Journal of Production Economics, Elsevier, vol. 43(1), pages 11-16, May.
    5. Berling, Peter, 2008. "Holding cost determination: An activity-based cost approach," International Journal of Production Economics, Elsevier, vol. 112(2), pages 829-840, April.
    6. Tsai, Wen-Hsien & Kuo, Lopin, 2004. "Operating costs and capacity in the airline industry," Journal of Air Transport Management, Elsevier, vol. 10(4), pages 269-275.
    7. Singer, Marcos & Donoso, Patricio, 2008. "Empirical validation of an activity-based optimization system," International Journal of Production Economics, Elsevier, vol. 113(1), pages 335-345, May.
    8. 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.
    9. 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.
    10. Qian, Li & Ben-Arieh, David, 2008. "Parametric cost estimation based on activity-based costing: A case study for design and development of rotational parts," International Journal of Production Economics, Elsevier, vol. 113(2), pages 805-818, June.
    11. Comelli, Mickael & Féniès, Pierre & Tchernev, Nikolay, 2008. "A combined financial and physical flows evaluation for logistic process and tactical production planning: Application in a company supply chain," International Journal of Production Economics, Elsevier, vol. 112(1), pages 77-95, March.
    12. Wen-Hsien Tsai & Jui-Ling Hsu & Chia-Hsin Chen, 2007. "Integrating activity-based costing and revenue management approaches to analyse the remanufacturing outsourcing decision with qualitative factors," International Journal of Revenue Management, Inderscience Enterprises Ltd, vol. 1(4), pages 367-387.
    13. 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.
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    Cited by:

    1. Alessia D'Andrea, 2017. "Blood Components as Joint Products: A Literature Review of Cost-Allocation Methods," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(7), pages 1-46, June.
    2. Wen-Hsien Tsai, 2018. "Carbon Taxes and Carbon Right Costs Analysis for the Tire Industry," Energies, MDPI, vol. 11(8), pages 1-22, August.
    3. 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.
    4. Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
    5. Wen-Hsien Tsai & Yin-Hwa Lu, 2018. "A Framework of Production Planning and Control with Carbon Tax under Industry 4.0," Sustainability, MDPI, vol. 10(9), pages 1-24, September.
    6. Askarany, Davood & Yazdifar, Hassan, 2012. "An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK," International Journal of Production Economics, Elsevier, vol. 135(1), pages 430-439.

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