Data, data flows, and model specifications for linking multi-level contribution margin accounting with multi-level fixed-charge problems.

ABSTRACT: This article describes the data, data flows, and spreadsheet implementations for linking multi-level contribution margin accounting as a subsystem in cost accounting with several versions of a multi-level fixed-charge problem (MLFCP), the latter based on the optimization approach in operations research. This linkage can reveal previously hidden optimization potentials within the framework of multi-level contribution margin accounting, thus providing better information for decision making in companies and other organizations. For the data, plausible fictitious values have been assumed taking into consideration the calculation principles in cost accounting where applicable. They include resource-related data, market-related data, and data from cost accounting needed to analyze the profitabil

SUBMITTER: Gutierrez M 

PROVIDER: S-EPMC8010628 | biostudies-literature | 2021 Apr

REPOSITORIES: biostudies-literature