Outsourcing or capacity expansions: application of activity-based costing model on joint products decisions

DOI10.1016/J.COR.2006.01.008MaRDI QIDQ883577zbMATH OpenOpenAlexFDO

Authors Wen-Hsien Tsai, Chien-Wen Lai

Publication date 4 June 2007

Published in Computers \& Operations Research (Search for Journal in Brave)

Full work available at URL https://doi.org/10.1016/j.cor.2006.01.008

zbMATH Keywords

activity-based costing (ABC)outsourcingjoint products

Mathematics Subject Classification ID

Management decision making, including multiple objectives (90B50) Production models (90B30)

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Cited in

(3)

• Determining in-house/outsourcing activities of hi-tech project to seek ROS maximization
• Analysis of outsourcing cost-effectiveness using a linear programming model with fuzzy multiple goals
• An algorithm for optimizing joint products decision based on the Theory of Constraints

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