
Methodological problems in defining costs used in industrial management decision models
Giard, Vincent (2016), Methodological problems in defining costs used in industrial management decision models. https://basepub.dauphine.fr/handle/123456789/18989
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Type
Document de travail / Working paperDate
2016Publisher
Cahier du LAMSADE
Series title
Cahier du LAMSADESeries number
376Published in
Paris
Pages
14
Metadata
Show full item recordAuthor(s)
Giard, VincentLaboratoire 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 / Keywords
model costing; cost management; supply chain managementRelated items
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