دانلود و نمایش مقالات مرتبط با برنامه نویسی صحیح::صفحه 1
بلافاصله پس از پرداخت دانلود کنید

با سلام خدمت کاربران در صورتی که با خطای سیستم پرداخت بانکی مواجه شدید از طریق کارت به کارت (6037997535328901 بانک ملی ناصر خنجری ) مقاله خود را دریافت کنید (تا مشکل رفع گردد). 

نتیجه جستجو - برنامه نویسی صحیح

تعداد مقالات یافته شده: 4
ردیف عنوان نوع
1 Data, data flows, and model specifications for linking multi-level contribution margin accounting with multi-level fixed-charge problems
داده‌ها، جریان‌های داده، و مشخصات مدل برای پیوند حسابداری حاشیه سهم چندسطحی با مشکلات شارژ ثابت چندسطحی-2021
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
مقاله انگلیسی
2 Making better decisions by applying mathematical optimization to cost accounting: An advanced approach to multi-level contribution margin accounting
تصمیم گیری های بهتر را با استفاده از بهینه سازی ریاضی به هزینه حسابداری: یک رویکرد پیشرفته به حسابداری حاشیه کمک چند سطح-2021
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.
keywords: حسابداری هزینه | حد مشارکت، محدوده مشارکت | هزینه های ثابت | نرم افزار | مخلوط محصول | تصمیم گیری | تحقیق در عملیات | مشکل ثابت شارژ | مشکل چند سطح قابل شارژ | بهینه سازی | برنامه نویسی صحیح | تجزیه و تحلیل میزان حساسیت | بهینه سازی تصادفی | صفحه گسترده | مطالعه موردی | Cost accounting | Contribution margin | Fixed costs | Profitability | Product mix | Decision making | Operations research | Fixed-charge problem | Multi-level fixed-charge problem | Optimization | Integer programming | Sensitivity analysis | Stochastic optimization | Spreadsheet | Case study
مقاله انگلیسی
3 Implementation and Use of Coarse-grained Parallel Branch-and-bound in Everest Distributed Environment
اجرا و استفاده از شاخه و حد موازی درشت دانه در محیط توزیع شده اورست-2017
This paper examines the coarse-grained approach to parallelization of the branch-and-bound (B&B) algorithm in a distributed computing environment. This approach is based on prelim inary decomposition of a feasible domain of mixed-integer programming problem into a set of subproblems. The produced subproblems are solved in parallel by a distributed pool of stan dalone B&B solvers. The incumbent values found by individual solvers are intercepted and propagated to other solvers to speed up the traversal of B&B search tree. Presented imple mentation of the approach is based on SCIP, a non-commercial MINLP solver, and Everest, a propagated to other solvers to speed up the traversal of B&B search tree. Presented imple mentation of the approach is based on SCIP, a non-commercial MINLP solver, and Everest, a web-based distributed computing platform. The implementation was tested on several mixed integer programming problems and a noticeable speedup has been achieved. In the paper, results of a number of experiments with the Traveling Salesman Problem are presented.
Keywords: branch-and-bound | domain decomposition | coarse grained parallelism | distributed comput ing | mixed-integer programming | Traveling Salesman Problem | algebraic modeling languages
مقاله انگلیسی
4 گزینش و رتبه بندی کامل تولید کنندگان با داده های تقریبی: روش DEA جدید
سال انتشار: 2014 - تعداد صفحات فایل pdf انگلیسی: 8 - تعداد صفحات فایل doc فارسی: 23
انتخاب تولید کننده، مسئله تصمیم گیری چند معیاره ای (MCDM) است که یکی از راهبردی ترین مسائل در مدیریت زنجیره تأمین (SCM) بشمار می آید. یک راه حل خوب برای این مسئله، تأثیری زیادی بر عملکرد کلی زنجیره تأمین دارد. این مقاله یک مدل برای یافتن کارآمدترین تولیدکننده با وجود داده های تقریبی پیشنهاد خواهد کرد که تلفیقی از برنامه نویسی صحیح ترکیبی و تحلیل پوش داده ها (MIP-DEA) می باشد. بااستفاده از این مدل؛ روش رتبه بندی کامل واحدها معرفی خواهد شد. این روش برخی از نقاط ضعف مدل های پیشین را نداشته و از لحاظ محاسباتی کارآمدتر است. قابلیت استفاده از مدل پیشنهادی تشریح خواهد شد و نتایج و عملکرد آن با مطالعات پیشین مقایسه خواهد شد.
کلیدواژه ها: تحلیل پوش داده ها | داده های تقریبی | انتخاب تولید کننده | روش رتبه بندی کامل | متغیر بهترین واحد کارآمد
مقاله ترجمه شده
rss مقالات ترجمه شده rss مقالات انگلیسی rss کتاب های انگلیسی rss مقالات آموزشی
logo-samandehi
بازدید امروز: 2777 :::::::: بازدید دیروز: 3084 :::::::: بازدید کل: 5861 :::::::: افراد آنلاین: 48