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Relevance lost? A critical discussion of different cost accounting principles in connection with decision making for both short and long term production scheduling

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  • Bakke, Nils Arne
  • Hellberg, Roland

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  • Bakke, Nils Arne & Hellberg, Roland, 1991. "Relevance lost? A critical discussion of different cost accounting principles in connection with decision making for both short and long term production scheduling," International Journal of Production Economics, Elsevier, vol. 24(1-2), pages 1-9, November.
    • Handle: RePEc:eee:proeco:v:24:y:1991:i:1-2:p:1-9
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    Cited by:

    1. Zheng-Yun Zhuang & Shu-Chin Chang, 2017. "Deciding product mix based on time-driven activity-based costing by mixed integer programming," Journal of Intelligent Manufacturing, Springer, vol. 28(4), pages 959-974, April.
    2. Lea, Bih-Ru & Fredendall, Lawrence D., 2002. "The impact of management accounting, product structure, product mix algorithm, and planning horizon on manufacturing performance," International Journal of Production Economics, Elsevier, vol. 79(3), pages 279-299, October.
    3. Kee, Robert, 2008. "The sufficiency of product and variable costs for production-related decisions when economies of scope are present," International Journal of Production Economics, Elsevier, vol. 114(2), pages 682-696, August.
    4. Kee, Robert & Schmidt, Charles, 2000. "A comparative analysis of utilizing activity-based costing and the theory of constraints for making product-mix decisions," International Journal of Production Economics, Elsevier, vol. 63(1), pages 1-17, January.
    5. Wijngaard, J. & Miltenburg, G. J., 1997. "On the cost of using capacity flexibility -- a dynamic programming approach," International Journal of Production Economics, Elsevier, vol. 53(1), pages 13-19, November.
    6. Tsai, Wen-Hsien & Lai, Chien-Wen & Tseng, Li-Jung & Chou, Wen-Chin, 2008. "Embedding management discretionary power into an ABC model for a joint products mix decision," International Journal of Production Economics, Elsevier, vol. 115(1), pages 210-220, September.
    7. Amanda Curry, 2019. "Across the great divide: a literature review of management accounting and operations management at the shop floor," Management Review Quarterly, Springer, vol. 69(1), pages 75-119, February.
    8. Machado, Mariana Paim & Abreu, Jaqueline Lilge & Morandi, Maria Isabel Motta & Piran, Fabio Sartori & Lacerda, Daniel Pacheco, 2023. "Exploratory decision robustness analysis of the theory of constraints focusing process using system dynamics modeling," International Journal of Production Economics, Elsevier, vol. 260(C).

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