Activity-Based Costing and Management applied in a hybrid Decision Support System for order management

作者：Khataie Amir H^*; Bulgak Akif A; Segovia Juan J

来源：Decision Support Systems, 2011, 52(1): 142-156.

DOI：10.1016/j.dss.2011.06.003

• Activity-Based Costing and Management
• Decision Support System
• Mixed-Integer Programming
• System Dynamics
• Supply chain management
• Cost control

This article introduces a new Cost Management and Decision Support System (DSS) applicable to Order Management. This model is better fit and compatible with today's competitive, and constantly changing, business environment. The presented Profitable-To-Promise (PTP) approach is a novel modeling approach which integrates System Dynamics (SD) simulation with Mixed-Integer Programming (MIP). This Order Management model incorporates Activity-Based Costing and Management (ABC/M) as a link to merge the two models. MIP and SD. This combination is introduced as a hybrid Decision Support System. Such a system can evaluate the profitability of each Order Fulfillment policy and generate valuable cost information. Unlike existing optimization-based DSS models, the presented hybrid modeling approach can perform on-time cost analysis. This will lead to better business decisions based on the updated information.

• 出版日期2011-12