Price elasticity of demand and capacity expansion features in an enhanced ABC product-mix decision model
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
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