Embedding management discretionary power into an ABC model for a joint products mix decision

Wen Hsien Tsai, Chien Wen Lai, Li Jung Tseng, Wen Chin Chou

研究成果: 雜誌貢獻期刊論文同行評審

22 引文 斯高帕斯(Scopus)

摘要

Activity-based costing (ABC) and Theory of Constraints (TOC) are popular managerial tools for evaluating product mix decisions. A challenging aspect of the product mix problem involves evaluating joint products. These products involve complex interactions among resources and products and sequential decisions concerning producing joint products and their further processing. ABC and TOC assume that managers either have complete control or have no control over labor and overhead resources. However, managers generally have varying degrees of control over these resources. The purpose of this paper is to develop a general ABC model that embeds management discretionary power over labor and overhead resources. The paper illustrates the general model leads to optimal joint product mix decisions when the ABC and the TOC may not.

原文???core.languages.en_GB???
頁(從 - 到)210-220
頁數11
期刊International Journal of Production Economics
115
發行號1
DOIs
出版狀態已出版 - 9月 2008

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