haku: @author Aucamp, D. C. / yhteensä: 4
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| Tekijä: | Aucamp, D. C. |
| Otsikko: | On the use of pseudo shadow prices in a multiperiod formulation of the production planning problem. |
| Lehti: | Journal of the Operational Research Society
1989 : DEC, VOL. 40:12, p. 1109-1119 |
| Asiasana: | PRODUCTION PLANNING LINEAR PROGRAMMING MANUFACTURING |
| Kieli: | eng |
| Tiivistelmä: | A multiperiod linear programming analysis of the production planning problem is provided which maximizes discounted cash flows rather than the pseudo costs arising from classical accounting theory. This theory advocates a different way of making decisions. The idea of pseudo shadow prices is introduced and then this concept is used to alter the standard accounting procedures for determining costs, profits and the values of resources and inventories. It is shown how classical cost-accounting rules can be in error and lead to significantly suboptimal marketing and manufacturing strategies. A natural outgrowth of this theory is to question the objective functions in many models appearing in the literature. |
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