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The impact of management accounting, product structure, product mix algorithm, and planning horizon on manufacturing performance

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  • Lea, Bih-Ru
  • Fredendall, Lawrence D.

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  • 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.
    • Handle: RePEc:eee:proeco:v:79:y:2002:i:3:p:279-299
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    References listed on IDEAS

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    1. Plenert, Gerhard, 1993. "Optimizing theory of constraints when multiple constrained resources exist," European Journal of Operational Research, Elsevier, vol. 70(1), pages 126-133, October.
    2. 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.
    3. 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.
    4. Jack Byrd, Jr. & L. Ted Moore, 1978. "The Application of a Product Mix Linear Programming Model in Corporate Policy Making," Management Science, INFORMS, vol. 24(13), pages 1342-1350, September.
    5. Wouters, Marc J. F., 1994. "Decision orientation of activity-based costing," International Journal of Production Economics, Elsevier, vol. 36(1), pages 75-84, August.
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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. Evdokia I. Tsifora & Prodromos D. Chatzoglou, 2016. "Exploring the effects of firm and product characteristics on cost system’s features," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 93-116.
    3. D J Meade & S Kumar & B White, 2010. "Analysing the impact of the implementation of lean manufacturing strategies on profitability," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 61(5), pages 858-871, May.
    4. Tliche, Youssef & Taghipour, Atour & Canel-Depitre, Béatrice, 2020. "An improved forecasting approach to reduce inventory levels in decentralized supply chains," European Journal of Operational Research, Elsevier, vol. 287(2), pages 511-527.
    5. Linhares, Alexandre, 2009. "Theory of constraints and the combinatorial complexity of the product-mix decision," International Journal of Production Economics, Elsevier, vol. 121(1), pages 121-129, September.
    6. Cannon, Alan R., 2008. "Inventory improvement and financial performance," International Journal of Production Economics, Elsevier, vol. 115(2), pages 581-593, October.
    7. Myrelid, Andreas & Olhager, Jan, 2019. "Hybrid manufacturing accounting in mixed process environments: A methodology and a case study," International Journal of Production Economics, Elsevier, vol. 210(C), pages 137-144.
    8. Stephan Leitner & Friederike Wall, 2015. "Simulation-based research in management accounting and control: an illustrative overview," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(2), pages 105-129, August.

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