دانلود مقاله انگلیسی رایگان:داده‌ها، جریان‌های داده، و مشخصات مدل برای پیوند حسابداری حاشیه سهم چندسطحی با مشکلات شارژ ثابت چندسطحی - 2021
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دانلود مقاله انگلیسی حسابداری و حسابرسی رایگان
  • Data, data flows, and model specifications for linking multi-level contribution margin accounting with multi-level fixed-charge problems Data, data flows, and model specifications for linking multi-level contribution margin accounting with multi-level fixed-charge problems
    Data, data flows, and model specifications for linking multi-level contribution margin accounting with multi-level fixed-charge problems

    دسته بندی:

    حسابداری و حسابرسی - accounting and auditing


    سال انتشار:

    2021


    عنوان انگلیسی مقاله:

    Data, data flows, and model specifications for linking multi-level contribution margin accounting with multi-level fixed-charge problems


    ترجمه فارسی عنوان مقاله:

    داده‌ها، جریان‌های داده، و مشخصات مدل برای پیوند حسابداری حاشیه سهم چندسطحی با مشکلات شارژ ثابت چندسطحی


    منبع:

    ScienceDirect- Elsevier- Data in Brief, 35 (2021) 106931: doi:10:1016/j:dib:2021:106931


    نویسنده:

    Michael Gutiérrez


    چکیده انگلیسی:

    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 research. This linkage can reveal previously hidden optimization potentials within the framework of multi-level contribution margin accounting, thus providing better information for decision making in companies and other organizations. For the data, plausible fictitious values have been assumed taking into consideration the calculation principles in cost accounting where applicable. They include resourcerelated data, market-related data, and data from cost accounting needed to analyze the profitability of a companys´ products and organizational entities in the presence of hierarchically structured fixed costs. The data are processed and analyzed by means of mathematical optimization techniques and sensitivity analysis. The linkage between multi-level contribution margin accounting and MLFCP is implemented in three spreadsheet files, including versions for deterministic optimization, stochastic optimization, and robust optimization. This paper provides specifications for compatible solver add-ins and for executing sensitivity analysis. The data and spreadsheet implementations described in this article were used in a research article entitled “Making better decisions by applying mathematical optimization to cost accounting: An advanced approach to multi-level contribution margin accounting” [1]. The data sets and the spreadsheet implementations may be reused a) by researchers in management and cost accounting as well as in operations research and quantitative methods for verification and for further development of the linkage concept and of the underlying optimization models; b) by practitioners for gaining insight into the data requirements, methods, and benefits of the proposed linkage, thus supporting continuing education; and c) by instructors in academia who may find the data and spreadsheets valuable for classroom use in advanced courses. The complete spreadsheet implementations in the form of three ready-touse Excel files (deterministic, stochastic, and robust version) are available for download at Mendeley Data. They may serve as customizable templates for various use cases in research, practice, and education.
    keywords: حسابداری هزینه | تحقیق در عملیات | مشکل ثابت شارژ | بهینه سازی | برنامه نویسی صحیح | تجزیه و تحلیل میزان حساسیت | بهینه سازی تصادفی | صفحه گسترده | Cost accounting | Operations research | Fixed-charge problem | Optimization | Integer programming | Sensitivity analysis | Stochastic optimization | Spreadsheet


    سطح: متوسط
    تعداد صفحات فایل pdf انگلیسی: 17
    حجم فایل: 586 کیلوبایت

    قیمت: رایگان


    توضیحات اضافی:




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