On the Use of Pseudo Shadow Prices in a Multiperiod Formulation of the Production Planning Problem
作者:
AucampDonald C.,
期刊:
Journal of the Operational Research Society
(Taylor Available online 1989)
卷期:
Volume 40,
issue 12
页码: 1109-1119
ISSN:0160-5682
年代: 1989
DOI:10.1057/jors.1989.192
出版商: Taylor&Francis
关键词: OPT;production planning;shadow prices
数据来源: Taylor
摘要:
AbstractA multiperiod linear programming model of the production planning problem is used to argue for a different costing, profit and resource-evaluation procedure in manufacturing. This procedure is based on the concept of‘pseudo shadow prices’, and it avoids many of the pitfalls associated with the more traditional accounting methodologies. Conclusions are drawn which question the profit objectives used by many firms, as well as by those in academia.
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