Maximizing supply chain profits with effective order management: integration of activity-based costing and theory of constraints with mixed-integer modelling

References

• Akkan , C . 1997 . Finite-capacity scheduling-based planning for revenue-based capacity management . Eur. J. Oper. Res. , 100 : 170 – 179 .
   Web of Science ®Google Scholar
• Bakke , N and Hellberg , R . 1991 . Relevance lost? A critical discussion of different cost accounting principles in connection with decision making for both short and long term production scheduling . Int. J. Prod. Econ. , 24 : 1 – 18 .
   Web of Science ®Google Scholar
• Balakrishnan , N , Sridharan , S and Patterson , W . 1996 . Rationing capacity between two product classes . Dec. Sci. , 27 : 185 – 214 .
   Web of Science ®Google Scholar
• Chen , C , Zhao , Z and Ball , MO . 2002 . A model for batch advanced available-to-promise . Prod. Oper. Manag. , 11 : 424 – 440 .
   Web of Science ®Google Scholar
• Cohen J Statistical Power Analysis for the Behavioral Sciences, 2nd edn 1988 Lawrence Erlbaum Hillsdale New Jersey
   Google Scholar
• Cooper R Kaplan RS The Design of Cost Management Systems: Text, Cases and Readings, 2nd edn 1999 Prentice-Hall Englewood Cliffs
   Google Scholar
• Cooper , R and Slagmulder , R . 1999 . Integrating activity-based costing and the Theory of Constraints . Manag. Account. , February : 20 – 21 .
   Google Scholar
• Dettmer HW Goldratt's Theory of Constraints: A System Approach to Continuous Improvement 1997 ASQ Quality Press Milwaukee
   Google Scholar
• Foster , G and Gupta , M . 1990 . Manufacturing overhead cost driver analysis . J. Account. Econ. , 5 : 309 – 337 .
   Web of Science ®Google Scholar
• Fransoo , JC , Sridharan , V and Bertrand , JW . 1995 . A hierarchical approach for capacity coordination in multiple products single-machine production systems with stationary stochastic demands . Eur. J. Oper. Res. , 86 : 57 – 72 .
   Web of Science ®Google Scholar
• Fritzsch , RB . 1997/98 . Activity-based costing and the Theory of Constraints: using time horizons to resolve two alternative concepts of product costs . J. Appl. Bus. Res. , 14 : 83 – 89 .
   Google Scholar
• Gupta , MC , Baxendale , SJ and Raju , PS . 2002 . Integrating ABM/TOC approaches for performance improvement: a framework and application . Int. J. Prod. Res. , 40 : 3225 – 3251 .
   Web of Science ®Google Scholar
• Hariharan , R and Zipkin , P . 1995 . Customer-order information, lead-times, and inventories . Manag. Sci. , 41 : 1599 – 1607 .
   Web of Science ®Google Scholar
• 2003 . IBM Medium Business News , February
   Google Scholar
• Kaplan , A . 1969 . Stock rationing . Manag. Sci. , 15 : 260 – 268 .
   Web of Science ®Google Scholar
• Kaplan RS Cooper R Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance 1998 Harvard School Press Boston
   Google Scholar
• Kee , R . 1995 . Integrating activity-based costing with the Theory of Constraints to enhance production-related decision-making . Account. Horiz. , 9 : 48 – 61 .
   Google Scholar
• Kee , R and Schmidt , C . 2000 . A comparative analysis of utilizing activity-based costing and the Theory of Constraints for making product mix decisions . Int. J. Prod. Econ. , 63 : 1 – 17 .
   Web of Science ®Google Scholar
• Kimes , S . 1989 . Yield management: a tool for capacity-constrained service firms . J. Oper. Manag. , 8 : 348 – 364 .
   Google Scholar
• Law AM Kelton WD Simulation Modeling and Analysis, 3rd edn 2000 McGraw-Hill Boston
   Google Scholar
• Malik , S and Sullivan , W . 1995 . The impact of ABC information on product mix and costing decisions . IEEE Trans. Eng. Manag. , 42 : 171 – 176 .
   Web of Science ®Google Scholar
• McClelland , M . 1988 . Order promising and the master production schedule . Dec. Sci. , 19 : 858 – 879 .
   Web of Science ®Google Scholar
• Nahmias , S and Demmy , WS . 1981 . Operating characteristics of an inventory system with rationing . Manag. Sci. , 27 : 1236 – 1246 .
   Web of Science ®Google Scholar
• Noreen E Smith D Mackey JT The Theory of Constraints and Its Implications for Management Accounting 1995 Institute of Management Accountants Montvale NJ
   Google Scholar
• O’Brien , J and Sivaramakrishnan , K . 1996 . Coordinating order processing and production scheduling in order initiated production environments . J. Manag. Account. Res. , 8 : 151 – 170 .
   Google Scholar
• Shapiro , J . 1999 . On the connections among activity-based costing, mathematical programming models for analyzing strategic decisions, and the resource based view of the firm . Eur. J. Oper. Res. , 18 : 295 – 314 .
   Web of Science ®Google Scholar
• Spoede , C , Henke , E and Umble , M . 1994 . Using activity analysis to locate profitability drivers . Manag. Account. , May : 43 – 48 .
   Google Scholar
• Taylor , SG and Plenert , GJ . 1999 . Finite capacity planning . Prod. Inv. Manag. J. , 10 : 50 – 56 .
   Google Scholar
• Umble , M , Umble , E and Deylen , L . 2001 . Integrating enterprise resource planning and Theory of Constraints: a case study . Prod. Inv. Manag. J. , Second Quarter : 43 – 48 .
   Google Scholar
• Weatherford , LR and Bodily , SE . 1992 . A taxonomy and research overview of perishable-asset revenue management: yield management, overbooking and pricing . Oper. Res. , 40 : 831 – 845 .
   Web of Science ®Google Scholar
• Yahya-Zadeh , M . 1998 . Product-mix decisions under activity-based costing with resource constraints and non-proportional activity costs . J. Appl. Bus. Res. , 14 : 39 – 45 .
   Google Scholar
• Yang , KK and Jacobs , FR . 1999 . Replanning the master production schedule for capacity-constrained job shop . Dec. Sci. , 30 : 719 – 748 .
   Web of Science ®Google Scholar