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Methodological problems posed by valuation systems in industrial management models
[Problèmes méthodologiques posés par les systèmes de valorisation dans les modèles économiques de management industriel]

Author

Listed:
  • Najat Bara

    (EMINES School of Industrial Management [UM6P] - UM6P - Université Mohammed VI Polytechnique [Ben Guerir])

  • Frédéric Gautier

    (IAE Paris - Sorbonne Business School)

  • Vincent Giard

    (LAMSADE - Laboratoire d'analyse et modélisation de systèmes pour l'aide à la décision - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Decision-making in industrial management is increasingly using optimization models with economical lighting, favoring a performance defined in terms of efficiency. This perspective implies using a cost system that must be compatible with the impact in time and space of the proposed decisions because of their impact on the profit and result accounts. Management accounting is based on several assumptions about the operation of the production system that may be quite remote from those used in decision modelling. In addition, some of these decision-making models use penalties that are not part of the accounting system. This article points to a set of methodological problems induced by the inadequacy of the cost system used by many industrial management optimization models, which can lead to decisions deemed optimal but irrelevant.

Suggested Citation

  • Najat Bara & Frédéric Gautier & Vincent Giard, 2021. "Methodological problems posed by valuation systems in industrial management models [Problèmes méthodologiques posés par les systèmes de valorisation dans les modèles économiques de management indus," Post-Print hal-03501364, HAL.
    • Handle: RePEc:hal:journl:hal-03501364
    DOI: 10.53102/2021.35.01.905
    Note: View the original document on HAL open archive server: https://hal.science/hal-03501364
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    References listed on IDEAS

    as
    1. Bouzekri, Hamza & Alpan, Gülgün & Giard, Vincent, 2021. "Integrated Laycan and Berth Allocation and time-invariant Quay Crane Assignment Problem in tidal ports with multiple quays," European Journal of Operational Research, Elsevier, vol. 293(3), pages 892-909.
    2. Najat Bara & Frédéric Gautier & Vincent Giard, 2020. "An economic evaluation of operational decisions – an application in scheduling evaluation in fertilizer plants," Post-Print hal-02544826, HAL.
    3. repec:dau:papers:123456789/2861 is not listed on IDEAS
    4. repec:dau:papers:123456789/14495 is not listed on IDEAS
    5. Hamza Bouzekri & Gülgün Alpan & Vincent Giard, 2021. "Integrated Laycan and Berth Allocation and time-invariant Quay Crane Assignment Problem in tidal ports with multiple quays," Post-Print hal-02480102, HAL.
    6. Mustapha Sali & Vincent Giard, 2015. "Optimal stock-out risk when demand is driven by several mixed-model assembly lines in the presence of emergency supply," International Journal of Production Research, Taylor & Francis Journals, vol. 53(11), pages 3448-3461, June.
    Full references (including those not matched with items on IDEAS)

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