首页|On the connections among activity-based costing, mathematical programming models for analyzing strategic decisions, and the resource-based view of the firm
On the connections among activity-based costing, mathematical programming models for analyzing strategic decisions, and the resource-based view of the firm
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NSTL
This paper examines connections between data-driven models for analyzing a firm's strategic plans, which use activity-based costing and mathematical programming, and the resource-based view of the firm. After brief reviews of the three disciplines, extensions of activity-based costing methods to mathematical programming models for strategic resource planning are discussed. Applications of these models to supply chain planning in a multi-national food manufacturer, a specialty chemicals company, and a wholesaling/retailing company are presented. The paper concludes by using concepts from the resource-based view of the firm to interpret optimal solutions from mathematical programming models. Extensions to strategic planning under uncertainty using stochastic programming are also discussed briefly.
NSTL
