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| Tekijä: | Pfeiffer, T. |
| Otsikko: | Transfer pricing and decentralised dynamic lot-sizing in multistage, multiproduct production processes |
| Lehti: | European Journal of Operational Research
1999 : JUL 16, VOL. 116:2, p. 319-330 |
| Asiasana: | OPERATIONAL RESEARCH PRICING PRODUCTION |
| Kieli: | eng |
| Tiivistelmä: | This paper presents the use of a transfer pricing system to coordinate business units in a Wagner-Whitin type model for a decentralized lot-sizing problem in a dynamic multistage, multiproduct environment. The paper includes two major proofs: (1) a transfer pricing system enabling optimal decentralized lot-sizing is characterized. The transfer pricing system can be interpreted as a generalization of the reciprocal method or step-down allocation method in cost location accounting: and (2) based on a Wagner Whitin type theorem and the Kakutani fixed point theorem, it is shown that such a pricing system exists. |
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