Methodological problems in defining costs used in industrial management decision models
Giard, Vincent (2017), Methodological problems in defining costs used in industrial management decision models, in Bousonville, Thomas; Melo, Teresa; Rezg, Nidhal; Vernadat, François, IESM 2017 International Conference on Industrial Engineering and Systems Management, Editions Universitaires de Lorraine - PUN : Nancy, p. 443-448
TypeCommunication / Conférence
Conference title7th International Conference on Industrial Engineering and Systems Management (IESM 2017)
Book titleIESM 2017 International Conference on Industrial Engineering and Systems Management
Book authorBousonville, Thomas; Melo, Teresa; Rezg, Nidhal; Vernadat, François
Number of pages670
MetadataShow full item record
Laboratoire d'analyse et modélisation de systèmes pour l'aide à la décision [LAMSADE]
Abstract (EN)Articles dealing with industrial management decision-making generally rely on a cost system to establish a global indicator and identify the best solution. Cost accounting is based on a number of assumptions as to production system operation that may be quite remote from those used in decision modelling. Our paper points out the origin of this inconsistency and that it may lead to irrelevant decisions.
Subjects / Keywordsmodel costing; cost management; supply chain management; operation research
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