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

DOI10.1016/J.EJOR.2007.12.043MaRDI QIDQ1042017zbMATH OpenOpenAlexFDO

Authors Alireza Tehrani Nejad Moghaddam, Christian Michelot

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

zbMATH Keywords

linear programmingadditivitysimplex methoddual variablesjoint cost allocation

Mathematics Subject Classification ID

Linear programming (90C05)

Recommendations

• Programmation linéaire et comptabilité analytique
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Cites work

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

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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