A contribution to the linear programming approach to joint cost allocation: methodology and application

DOI10.1016/J.EJOR.2007.12.043zbMATH Open1176.90403OpenAlexW2027578715MaRDI QIDQ1042017FDOQ1042017

Christian Michelot, Alireza Tehrani Nejad Moghaddam

Publication date: 7 December 2009

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

Full work available at URL: https://doi.org/10.1016/j.ejor.2007.12.043

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zbMATH Keywords

linear programmingadditivitysimplex methoddual variablesjoint cost allocation

Mathematics Subject Classification ID

Linear programming (90C05)

Cites Work

• Incentives, decentralized control, the assignment of joint costs and internal pricing
• Producer Incentives in Cost Allocation
• Fairness versus efficiency in charging for the use of common facilities
• A Lagrangian property for homogeneous programs
• An Activity Analysis Approach to Unit Costing with Multiple Interactive Products
• Joint Cost Allocation for Multiple Lots

Cited In (3)

• The total adjustment cost problem: applications, models, and solution algorithms
• Evaluating Marginal Costs Associated with Ratio and Other Constraints in Linear Programmes
• An efficient method for joint product line selection and pricing with fixed costs

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