Krótkookresowe decyzje produkcyjne. Analiza porównawcza dla przedsiębiorstw wieloasortymentowych
Short-term production decisions. Comparative analysis for multi-product firms
Author(s): Stanisław GędekSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: production decisions; cost accounting; theory of constraints; optimal alocation of resources; multi-product firm
Summary/Abstract: The purpose of the article was to assess different methods for the short-term decisions support in in the multiproduct enterprise. There were employed approaches originated from cost accounting, theory of constraints, and using the approach from the area of operations research: the problem of optimal resource allocation. A hypothetical model of the enterprise was used for comparison of results. The results of calculations indicated that the applied methodology for decision-making was essential to the resulting effects. The results of the calculations showed that the best outcomes were obtained using the problem of optimal resource allocation.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2016
- Issue No: 440
- Page Range: 192-204
- Page Count: 13
- Language: Polish