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Conference Papers Year : 2019

Economic evaluation in decision models: a critical review and methodological propositions

Abstract

Decision models of industrial management articles are often based on an economic criterion to find the proposed solution. They use economic parameters that are generally imported from the firm cost accounting system. When cost information is not adapted to the decision, the obtained solution of the model may be invalid. In this article, we deal with a critical literature review to report the methodological problems encountered in industrial management articles vis-à-vis the used costs. Finally we suggest methodological propositions to be kept in mind by authors when they are using costs in decision models.
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Dates and versions

hal-02277474 , version 1 (03-09-2019)

Identifiers

  • HAL Id : hal-02277474 , version 1

Cite

Najat Bara, Frédéric Gautier, Vincent Giard, Frédéric Fontane. Economic evaluation in decision models: a critical review and methodological propositions. EurOMA 2019 (26th EurOMA Conference Operations adding value to society), Jun 2019, Helsinki, Finland. pp.15. ⟨hal-02277474⟩
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