ISBN: 9781334296895 - on the connections between activity based costing models and optimization models for decision support (classic reprint) (3 resultados)

PAP. Condición: New. New Book. Shipped from UK. Established seller since 2000.

PAP. Condición: New. New Book. Shipped from UK. Established seller since 2000.

Paperback. Condición: New. Print on Demand. This scholarly book analyzes connections between Activity Based Costing (ABC) models and Optimization models with a focus on their utility in decision-making support. It begins with a practical example, then discusses the similarities and differences between the two types of models and their corresponding computer systems. Lastly, it reviews the organizational adaptation and acceptance of such frameworks within firms with a focus on identified barriers to implementation. The book positions ABC and Optimization models within the context of the broader shift in management accounting, propelled by information technology, that occurred in the 1960s. The author suggests that the conceptual and practical affinity of the two disciplines has, to-date, been largely overlooked despite a growing interest in optimizing business processes by cross-functional integration. Thematic depth is provided through a nuanced discussion of the role of ABC and optimization models in extending the capabilities of decision-makers. The author argues that optimization models offer deeper analytical insights compared to ABC models, particularly in terms of the optimal allocation of resources based on cost, revenue, and resource dynamics. The author further points out that combining these approaches into integrated systems can provide a more comprehensive view of a company's operations, thus strengthening decision-making throughout the organization. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item.…