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Preprints, Working Papers, ... Year : 2019

Methodological problems in defining costs used in industrial management decision models

Abstract

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.
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Dates and versions

hal-02157903 , version 1 (17-06-2019)

Identifiers

  • HAL Id : hal-02157903 , version 1

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Vincent Giard. Methodological problems in defining costs used in industrial management decision models. 2019. ⟨hal-02157903⟩
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