Heuristic scheduling for optimal assignment of auditors

Planning the audit of a company the auditor has to assign skilled labour to auditing tasks regarding precedence relations, resource restrictions as well as projectspecific start times and deadlines. This paper at first demonstrates that the obvious idea, to solve this problem by the use of (well tried) modified scheduling rules, in general does not work in the presence of resource and time restrictions. Then it presents a new type of procedure based on (generalized) opportunity costs with which this problem can be solved without substantial effort.