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FIXED COST ORIENTED BOTTLENECK ANALYSIS WITH LINEAR-PROGRAMMING
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AI
DOI：10.1016/0305-0483(94)00053-D.png)
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摘要
En 中文
Despite the increasing ratio of fixed cost in the operating cost of production systems, variable cost oriented decision support methods prevail. These methods, however, have several unexploited capabilities to consider period costs as Hell. This paper shows how sensitivity analysis of the optimum solution of a linear programming model can provide overhead oriented information as well. The analysis is illustrated with a simple example.
Keyword:
PRODUCTION
RESOURCE MANAGEMENT
LP
SENSITIVITY ANALYSIS
ACCOUNTING
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论文数:
3.7K
被引数:
1.4W
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