@inproceedings{d95e01380eba40c59243419bdd6eaa68,
title = "Integrating activity-based costing and theory of constraints for making product-mix decisions",
abstract = "This paper proposes an ABC-TOC model to make optimal product-mix decisions based on the assumptions of static analysis and maximization of profitability. In this model, activity cost behavior is analyzed using ABC, the degree of control on activity capacity is set as an endogenetic variable; the impact of the opportunity costs of controllable activity capacity on decision is considered; relative constraints are identified by using TOC. A numerical study indicates that ABC-TOC model is a more general product-mix decision model. When the control degree on activity capacity is zero, the optimal product-mix derived from ABC-TOC model is the same as those from TOC. While full control on activity capacity and no opportunity costs, the optimal product-mix derived from ABC-TOC model is the same as those from ABC.",
keywords = "ABC, Activity capacity, Product-mix decisions, TOC",
author = "Wang, \{Fang Jun\} and Hua Chang and Ou, \{Pei Yu\}",
year = "2007",
doi = "10.1109/ICMSE.2007.4421914",
language = "英语",
isbn = "9787883580805",
series = "Proceedings of 2007 International Conference on Management Science and Engineering, ICMSE'07 (14th)",
publisher = "Institute of Electrical and Electronics Engineers Inc.",
pages = "620--626",
booktitle = "Proceedings of 2007 International Conference on Management Science and Engineering, ICMSE'07 (14th)",
note = "2007 International Conference on Management Science and Engineering, ICMSE'07 ; Conference date: 20-08-2007 Through 22-08-2007",
}