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| Author: | Salewski, F. Bartsch, T. Pesch, E. |
| Title: | Auftragsterminierung für die taktisch-operative Personaleinsatzplanung in Wirtschaftsprüfungs- gesellschaften |
| Journal: | Zeitschrift für Betriebswirtschaft
1996 : VOL. 66:3, p. 327-351 |
| Index terms: | AUDITORS SCHEDULING EMPIRICAL RESEARCH GERMANY |
| Language: | ger |
| Abstract: | Based upon an empirical survey, an hierarchical framework for audit-staff scheduling has been developed which distinguishes between a tactical, a tactical-operational and an operational level. In our paper we investigate the tactical-operational level. A binary optimization model is formulated, which adequately represents the problem. Afterwards, a randomized heuristic scheme specifically tailored to the problem structure is described which uses priority values to base randomized selection and scheduling decisions upon. Its suitability is demonstrated in an extensive computational experiment. |
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