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Data, data flows, and model specifications for linking multi-level contribution margin accounting with multi-level fixed-charge problems
This article describes the data, data flows, and spreadsheet implementations for linking multi-level contribution margin accounting as a subsystem in cost accounting with several versions of a multi-level fixed-charge problem (MLFCP), the latter based on the optimization approach in operations resea...
Autor principal: | Gutiérrez, Michael |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Elsevier
2021
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8010628/ https://www.ncbi.nlm.nih.gov/pubmed/33816728 http://dx.doi.org/10.1016/j.dib.2021.106931 |
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