Article1995

Impact of ABC information on product mix and costing decisions

52 citations0/0 files storedIEEE Transactions on Engineering Management

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Accounting and Organizational Management Management and Optimization Techniques Optimization and Mathematical Programming

Abstract

The primary aim of this paper is to develop and demonstrate a mixed integer programming model that utilizes activity-based cost information to determine optimal product mix and product cost in a multi-product manufacturing environment. The model permits interesting insights to be gained into the evaluation of the marginal cost of products and marginal worth of resources for decision making involving product mix, product costing and capacity expansion/contraction. It also addresses the issue of how to determine the cost of idle capacity and attribute it to the different products. An example is presented to demonstrate the findings of the model, which the authors then compare with analogous results from a traditional linear programming-based approach. Extensions to the mixed integer programming model are also provided.>

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1970Principles of Operations Research.1970Principles of Operations Research.1986Accounting Lag: The Obsolescence of Cost Accounting Systems

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2013A product-mix decision model using green manufacturing technologies under activity-based costing 2006Outsourcing or capacity expansions: Application of activity-based costing model on joint products decisions 2005Maximizing supply chain profits with effective order management: integration of activity-based costing and theory of constraints with mixed-integer modelling 2015Deciding product mix based on time-driven activity-based costing by mixed integer programming 2011Activity-Based Costing and Management applied in a hybrid Decision Support System for order management 2006The effects of manufacturing control strategies on the cash conversion cycle in manufacturing systems

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