Methodological problems in defining costs used in industrial management decision models

Giard, Vincent

Giard, Vincent (2016), Methodological problems in defining costs used in industrial management decision models. https://basepub.dauphine.fr/handle/123456789/18989

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Type

Document de travail / Working paper

Date

2016

Publisher

Cahier du LAMSADE

Series title

Cahier du LAMSADE

Series number

376

Published in

Paris

Metadata

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Author(s)

Giard, Vincent
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 / Keywords

model costing; cost management; supply chain management