Controlling und Operations Research — Der Beitrag quantitativer Theorie zur Selbstfindung und Akzeptanz einer praxisorientierten Disziplin

Küpper, Hans‐Ulrich

doi:10.1007/s11573-007-0057-9

Cited by 7 publications

(2 citation statements)

References 31 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…In general, quantitative models can play an important role in the coordination of a company's information and planning systems ( Küpper, 2007 , p. 740). The MLFCP formulated in this paper shows that more information is needed to make optimal decisions than is usually considered in multi-level contribution margin accounting, in particular data on available capacities and resource requirements and, where applicable, market-related restrictions and considerations.…”

Section: Discussionmentioning

confidence: 99%

Making better decisions by applying mathematical optimization to cost accounting: An advanced approach to multi-level contribution margin accounting

Gutiérrez

2021

Heliyon

View full text Add to dashboard Cite

The purpose of multi-level contribution margin accounting in cost accounting is to analyze the profitability of products and organizational entities with appropriate allocation of fixed costs and to provide relevant information for short-term, medium- and longer-term decisions. However, the conventional framework of multi-level contribution margin accounting does not usually incorporate a mathematical optimization method that simultaneously integrates variable and fixed costs to determine the best possible product mix within hierarchically structured organizations. This may be surprising in that operations research provides an optimization model in the form of the fixed-charge problem (FCP) that takes into account not only variable costs but also fixed costs of the activities to be planned. This paper links the two approaches by expanding the FCP to a multi-level fixed-charge problem (MLFCP), which maps the hierarchical decomposition of fixed costs in accordance with multi-level contribution margin accounting. In this way, previously hidden optimization potentials can be made visible within the framework of multi-level contribution margin accounting. Applying the linkage to a case study illustrates that the original assessment of profitability gained on the sole basis of a multi-level contribution margin calculation might turn out to be inappropriate or even inverted as soon as mathematical optimization is utilized: products, divisions, and other reference objects for fixed cost allocation, which at first glance seem to be profitable (or unprofitable) might be revealed as actually unprofitable (or profitable), when the multi-level contribution margin calculation is linked to the MLFCP. Furthermore, the proposed concept facilitates assessment of the costs of an increasing variant diversity, which also demonstrates that common rules on how to interpret a multi-level contribution margin calculation may have to be revised in some cases from the viewpoint of optimization. Finally, the impact of changes in the fixed cost structure and other parameters is tested via sensitivity analyses and stochastic optimization.

show abstract

Section: Discussionmentioning

confidence: 99%

Making better decisions by applying mathematical optimization to cost accounting: An advanced approach to multi-level contribution margin accounting

Gutiérrez

2021

Heliyon

View full text Add to dashboard Cite

show abstract

“…The field of operations research (OR) provides a variety of MCDM methods for evaluating, sorting and selecting alternatives in complex decision settings, as well as for systematically preparing these alternatives. With the assistance of OR, MAC and other economic sub‐disciplines could obtain a quantitative basis, which, together with theoretical models, could lead to a practical solution process (Küpper, ). In an MCDM context, the difference between MAC and OR is based on the multi‐phase decision process.…”

Section: Dealing With Multiple Goals In Management Accounting and Conmentioning

confidence: 99%

Multiple Criteria Decision-Making in Management Accounting and Control-State of the Art and Research Perspectives Based on a Bibliometric Study

Hülle

Kaspar

Möller

2011

J. Multi-Crit. Decis. Anal.

View full text Add to dashboard Cite

As an academic discipline as well as in practice, decision support is one of the most important functions of management accounting and control (MAC). Owing to decision settings' increasing complexity, suitable multiple criteria methods are becoming increasingly important for MAC. We, therefore, examine the extent to which certain multiple criteria decisionmaking (MCDM) methods are used in the MAC context. In order to do so, we undertook an extensive bibliometric analysis of the management accounting field during the last three decades. The results indicate an increase in the importance of MCDM. Furthermore, recent research activities were classified into different areas of decision-making within MAC since the majority of publications deal with the areas of strategic management, budgeting and performance management. More specifically, strategy and performance evaluation, strategic planning and the selection of alternatives are the most prominent MCDM applications. Our analysis reveals that the analytic hierarchy process (AHP) is the most popular analytical tool with which to support management in complex decision-making situations. The results of the study prove that technical MAC literature does not cover a desirable range of MCDM applications and that the AHP, as well as the analytic network process (ANP) are of increasing importance in respect of the international scope of MAC. Therefore, the area of MCDM continues to be an active part of management science research and application, specifically of MAC.

show abstract

An agent-based planning approach within the framework of distributed hierarchical enterprise management

Heyne¹,

Mönch

2011

J Manag Control

View full text Add to dashboard Cite

Controlling und Operations Research — Der Beitrag quantitativer Theorie zur Selbstfindung und Akzeptanz einer praxisorientierten Disziplin

Cited by 7 publications

References 31 publications

Making better decisions by applying mathematical optimization to cost accounting: An advanced approach to multi-level contribution margin accounting

Making better decisions by applying mathematical optimization to cost accounting: An advanced approach to multi-level contribution margin accounting

Multiple Criteria Decision-Making in Management Accounting and Control-State of the Art and Research Perspectives Based on a Bibliometric Study

An agent-based planning approach within the framework of distributed hierarchical enterprise management

Contact Info

Product

Resources

About