A New Mathematical Approach in Integration of Activity-Based Costing Information in Supply Chain Order Management

被引：0

作者：

Khataie, Amir H. ^{[1
]}

Bulgak, Akif A. ^{[1
]}

Segovia, Juan J. ^{[2
]}

机构：

[1] Concordia Univ, Dept Mech & Ind Engn, 1455 Maisonneuve W, Montreal, PQ, Canada

[2] Concordia Univ, John Molson Sch Business, Montreal, PQ, Canada

来源：

CIE: 2009 INTERNATIONAL CONFERENCE ON COMPUTERS AND INDUSTRIAL ENGINEERING, VOLS 1-3 | 2009年

关键词：

Activity-Based Costing; Mixed Integer Programming; Supply Chain; Profitability; PRODUCT-MIX; DECISIONS; CONSTRAINTS;

D O I：

10.1109/ICCIE.2009.5223744

中图分类号：

TP301 [理论、方法];

学科分类号：

081202 ;

摘要：

Available-to-promise (ATP) is a very important and critical supply chain management concept. Its purpose is to treat the actual and potential demands in a way for a company to obtain the largest possible profit. Optimization is a tool that can help in this subject and provides a reliable decision based on the availability of the production resources and the profitability of the products orders. Activity-based costing (ABC) increases the accuracy of the estimation of the profit that each product or order yields through the proper assignment of the overhead costs. This study presents a pull-based ATP optimization model to manage the actual orders effectively through the integration of ABC and mixed integer programming (MIP).

引用

页码：945 / +

页数：2

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