212
Views
11
CrossRef citations to date
0
Altmetric
Research Articles

Fuzzy programming for optimal product mix decisions based on expanded ABC approach

, , &
Pages 729-744 | Received 21 Jan 2008, Accepted 29 Aug 2008, Published online: 28 Nov 2008

References

  • Balakrishnan , J and Cheng , CH . 2000 . Theory of constraints and linear programming: a re-examining . International Journal of Production Research , 38 ( 6 ) : 1459 – 1463 .
  • 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 . International Journal of Production Economics , 24 ( 1,2 ) : 1 – 18 .
  • Bhattacharya , A and Vasant , P . 2007 . Soft-sensing of level of satisfaction in TOC product-mix decision heuristic using robust fuzzy-LP . European Journal of Operational Research , 177 ( 1 ) : 55 – 70 .
  • Bhattacharya , A . 2006 . A fully fuzzified, intelligent theory–of- constraints product mix decision . International Journal of Production Research , 46 ( 3 ) : 798 – 815 .
  • Coman , A and Ronen , B . 2000 . Production outsourcing: a linear programming model for the theory–of-constraints . International Journal of Production Research , 38 ( 7 ) : 1631 – 1639 .
  • Cooper , R . 1992 . From ABC to ABM: Does activity-based management automatically follow from an activity-based costing project? . Management Accounting , 74 ( 5 ) : 54 – 57 .
  • Cooper , R . 1990 . Cost classifications in unit-based and activity-based manufacturing cost systems . Journal of Cost Management , Fall : 4 – 14 .
  • Fredendall , LD and Lea , BR . 1997 . Improving the product mix heuristic in the theory of constraints . International Journal of Production Research , 35 ( 6 ) : 1535 – 1544 .
  • Goldratt , EM . 1993 . What is the theory of constraints? . APICS–The Performance Advantage , 3 ( 6 ) : 18 – 20 .
  • Gurses , PA . 1999 . “ An activity- based costing and theory of constraints model for product-mix decisions ” . In Thesis (Master of Science) , Faculty of the Virginia Polytechnic Institute and State University .
  • Holmen , J . 1995 . ABC vs. TOC: it's a matter of time activity-based costing and the theory of constraints can work together . Management Accounting , 76 ( 7 ) : 37 – 40 .
  • Kee , R . 1995 . Integrating activity–based costing with the theory of constraints to enhance production-related decision-making . American Accounting Association Horizons , 9 ( 4 ) : 48 – 61 .
  • Kee , R . 2004 . Evaluating product mix and capital budgeting decisions with an activity based cost system . Advances in Management Accounting , 13 : 77 – 98 .
  • Kee , RC . 2003 . Operational planning and control with an activity-based costing systems . Advances in Management Accounting , 11 : 59 – 84 .
  • Kee , R and Schmidt , C . 1998 . A Comparative analysis of utilizing activity-based costing and the theory of constraints for making product-mix decisions . International Journal of Production Economics , 63 ( 1 ) : 1 – 17 .
  • Lea , BR and Frendall , LD . 2002 . The impact of management accounting, production structure, product mix algorithm, and planning horizon on manufacturing performance . International Journal of Production Economics , 79 ( 3 ) : 279 – 299 .
  • Lee , TN and Plenert , G . 1993 . Optimizing theory of constraints when new product alternatives exist . Production and Invention Management Journal , 34 ( 3 ) : 51 – 57 .
  • Luebbe , R and Finch , B . 1992 . Theory of constraints and linear programming: a comparison . International Journal of Production Research , 30 ( 6 ) : 1471 – 1478 .
  • Malik , SA and Sullivan , WG . 1995 . Impact of ABC Information on Product Mix and Costing Decisions . IEEE Transactions on Engineering Management , 42 ( 2 ) : 171 – 176 .
  • MacArthur , J . 1993 . Theory of constraints and activity-based costing: friends or foes? . Journal of Cost Management , 7 ( 2 ) : 50 – 56 .
  • Onwubolu , GC . 2001 . Tabu search based algorithm for the TOC product mix decision . International Journal of Production Research , 39 ( 10 ) : 2065 – 2076 .
  • Onwubolu , GC and Mutingi , MA . 2001 . A genetic algorithm approach to the theory of constraints product mix problem . Production Planning and Control , 12 ( 1 ) : 21 – 27 .
  • Plenert , G . 1993 . Optimizing theory of constraints when multiple constrained resources exist . European Journal of Operational Research , 70 ( 1 ) : 126 – 133 .
  • Rommelfanger , H . 1996 . Fuzzy linear programming and applications . European Journal of Operational Research , 92 ( 3 ) : 512 – 527 .
  • Skawa , M , Nishizaki , I and Uemura , Y . 2001 . Fuzzy programming and profit and cost allocation for production and transportation problem . European Journal of Operational Research , 131 ( 1 ) : 1 – 15 .
  • Spoede , C , Henke , E and Umble , M . 1994 . Using activity analysis to locate profitability drivers: ABC can support a theory of constraints management process . Management Accounting , 75 ( 11 ) : 43 – 48 .
  • Vasant , P , Nagarajan , R and Yaacob , S . 2005 . Fuzzy linear programming with vague objective coefficients in an uncertain environment . Journal of the Operational Research Society , 56 ( 5 ) : 597 – 603 .
  • Zimmermann , HJ . 1978 . Fuzzy programming and linear programming with several objective function . Fuzzy Sets and Systems , 1 ( 1 ) : 45 – 55 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.