期刊論文
| 學年 | 98 |
|---|---|
| 學期 | 1 |
| 出版（發表）日期 | 2009-11-27 |
| 作品名稱 | Price elasticity of demand and capacity expansion features in an enhanced ABC product-mix decision model |
| 作品名稱（其他語言） | |
| 著者 | Tsai, Wen-hsien; Kuo, Lo-pin; Lin, Thomas W.; Kuo, Yi-chen; Shen, Yu-shan |
| 單位 | 淡江大學會計學系 |
| 出版者 | Abingdo: Taylor & Francis Ltd. |
| 著錄名稱、卷期、頁數 | International Journal of Production Research 48(21), pp.6387-6416 |
| 摘要 | In recent years, activity-based costing (ABC) has become a popular cost and operations management technique to improve the accuracy of firms’ product or service costs in order to help the firms stay competitive. Since the product-mix decision is an important ABC application, most studies in the ABC literature were generally focused on the effect of ABC analysis on the product-mix decision or product cost calculation. However, these studies usually ignored some important factors, such as: capacity expansions, management's degree of control over resources, purchase discount, and change of product's price. Hence, in this paper, we consider these factors to propose a more general model. This model can help managers to make a product-mix decision and identify excess resources so that managers can redeploy them to optimise resource usage. Furthermore, since previous studies did not consider the impact of price changes on product-mix decisions, this paper also examines the impact of reducing product price with different price elasticity of demand (ε D) on the simulated company's profit. |
| 關鍵字 | activity-based costing (ABC);price elasticity of demand (εD);capacity expansion;theory of constraints (TOC);management's control over resources ability |
| 語言 | en_US |
| ISSN | 0020-7543 1366-588X |
| 期刊性質 | 國外 |
| 收錄於 | SCI |
| 產學合作 | |
| 通訊作者 | Tsai, Wen-hsien |
| 審稿制度 | 否 |
| 國別 | GBR |
| 公開徵稿 | |
| 出版型式 | ,電子版,紙本 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/55020 ) |