A contribution to the linear programming approach to joint cost allocation: Methodology and application |
| |
| Authors: | Alireza Tehrani Nejad Moghaddam Christian Michelot |
| |
| Affiliation: | 1. IFP, Institut Français du Pétrole, 1 and 4 avenue Bois-Préau, 92852 Rueil-Malmaison, France;2. Institut de Mathématiques de Bourgogne & Laboratoire d’Economie et de Gestion, Université de Bourgogne, BP 47870, 21078 Dijon, France |
| |
| Abstract: | The linear programming (LP) approach has been commonly proposed for joint cost allocation purposes. Within a LP framework, the allocation rules are based on a marginal analysis. Unfortunately, the additivity property which is required to completely allocate joint costs fails in presence of capacity, institutional or environmental constraints. |
| |
| Keywords: | Linear programming Joint cost allocation Additivity Dual variables Simplex method |
| 本文献已被 ScienceDirect 等数据库收录！ |
|
