Article ID: | iaor1997887 |
Country: | France |
Volume: | 30 |
Issue: | 3 |
Start Page Number: | 247 |
End Page Number: | 292 |
Publication Date: | Jul 1996 |
Journal: | RAIRO Operations Research |
Authors: | Desplas M. |
Keywords: | programming: linear |
This paper intends to show the ties between the results of solving linear programs and the methods of allocation of costs in cost accounting. It refers to the method of Kaplan and Thomson and shows its weakness. It extends this method by using pseudo-dual variables defined for any production instead of dual variables which, in the method of Kaplan and Thomson, are just defined for an optimal production in the sense of profit maximization, rarely the case for an actual production.