Improving activity-based costing heuristics by higher-level cost drivers

DOI10.1016/S0377-2217(03)00220-0zbMath1103.90353OpenAlexW2096179683MaRDI QIDQ1877053

Carsten Homburg

Publication date: 16 August 2004

Published in: European Journal of Operational Research (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1016/s0377-2217(03)00220-0

zbMATH Keywords

HeuristicsSimulationMixed-integer programmingActivity-based costing

Mathematics Subject Classification ID

Mixed integer programming (90C11) Management decision making, including multiple objectives (90B50) Approximation methods and heuristics in mathematical programming (90C59)

Related Items (3)

A multi-objective optimisation approach for order management: incorporating activity-based costing in supply chains ⋮ Capacity management under uncertainty with inter-process, intra-process and demand interdependencies in high-flexibility environments ⋮ Effective activity-based costing for manufacturing enterprises using a shop floor reference model

Cites Work

• Using the analytic hierarchy process and multi-objective programming for the selection of cost drivers in activity-based costing

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