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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Article ID: iaor20003349
Country: Netherlands
Volume: 118
Issue: 2
Start Page Number: 295
End Page Number: 314
Publication Date: Oct 1999
Journal: European Journal of Operational Research
Authors:
Keywords: programming: mathematical
Abstract:

This paper examines connections between data-driven models for analyzing a firm's stategic 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 speciality 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.

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