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Perspective Of Real-Time Costing In Product Management: Decision Support System To Maximize The Value Added
[Systeme Interactif D'Aide A La Decision Pour Maximiser La Valeur Ajoutee : Application A Une Industrie Papetiere]

Author

Listed:
  • Amaury Loup Gayet

    (CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre)

  • Pierre Fenies

    (CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre)

  • Sylvain Rubat Du Mérac

Abstract

Increase the value added is the major challenge for companies to be competitive. We propose a Decision Support System (DSS) that determines the best production practices and the product that maximizes value. For this, we rely on a system of production management that identifies best production practices that minimizes the consumption of inputs. According to the spot market price (purchase price and sales price) we determine production practices and the product that maximizes the value. We propose a tool for monitoring real-time management to monitor the implementation of standards. DSS calculates the production order (manufacturing practices and products) that maximizes the value. This DSS has been applied to a real case: a paper industry.

Suggested Citation

  • Amaury Loup Gayet & Pierre Fenies & Sylvain Rubat Du Mérac, 2014. "Perspective Of Real-Time Costing In Product Management: Decision Support System To Maximize The Value Added [Systeme Interactif D'Aide A La Decision Pour Maximiser La Valeur Ajoutee : Application A," Post-Print hal-01713802, HAL.
    • Handle: RePEc:hal:journl:hal-01713802
    Note: View the original document on HAL open archive server: https://hal.science/hal-01713802
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    References listed on IDEAS

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    3. Colwyn Jones, T. & Dugdale, David, 2002. "The ABC bandwagon and the juggernaut of modernity," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 121-163.
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