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
TypeDocument de travail / Working paper
Cahier du LAMSADE
Series titleCahier du LAMSADE
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
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