Audit scheduling with overlapping activities and sequence-dependent setup costs

European Journal of Operational Research

Volumn 97, Issue 1, 1997, Pages 22-33

  Dodin, Bajis ^a   Elimam, A A ^b  

^a UNIVERSITY OF CALIFORNIA   (United States)

^b SAN FRANCISCO STATE UNIVERSITY   (United States)

Author keywords

Activity network; Audit scheduling; Integer programming; Overlapping relationships; Setup cost; Setup time

Indexed keywords

COST ACCOUNTING; COST EFFECTIVENESS; COSTS; DECISION THEORY; INTEGER PROGRAMMING; LINEAR PROGRAMMING; MATHEMATICAL MODELS;

ACTIVITY NETWORK; AUDIT SCHEDULING; OVERLAPPING RELATIONSHIPS; SEQUENCE DEPENDENT SETUP COSTS; SETUP TIME;

SCHEDULING;

EID: 0031076814     PISSN: 03772217     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0377-2217(96)00057-4     Document Type: Article

References (14)

1. Baker, K.R., Introduction to Sequencing and Scheduling, Wiley New York, 1974.
2. Balachandran, B.V., and Zoltners, A.A., "An interactive adult-staff scheduling decision support system", The Accounting Review LVI (1981) 801-812.
3. Balachandran, K.R., and Steuer, R.E., "An interactive model for the CPA firm audit staff planning problem with multiple objectives", The Accounting Review LVII (1982) 125-140.
4. Chan, H., and Dodin, B. "A decision support system for audit staff scheduling with precedence constraints and due dates", The Accounting Review LXI/4 (1986) 726-735.
5. Dodin, B., and Chan, H. "Application of production scheduling methods to external and internal audit scheduling", European Journal of Operational Research 52 (1991) 267-279
6. Drexl, A., "Scheduling of project networks by job assignment", Management Science 37/12 (1991) 1590-1602.
7. Elmaghraby, S.E., Activity Networks: Project Planning and Control by Network Models, Wiley, New York, 1977.
8. Elmaghraby, S., and Kamburowski, J., "The analysis of activity networks under generalized precedence relations (GPR)", Management Science 38/9 (1992) 1245-1263.
9. Knechl, W.R., and Benson, H.P., "An optimization approach for scheduling internal audits of divisions", Decision Sciences 22/2 (1991) 391-406.
10. Moder, J.J., Phillips, C.R., and Davis, E.W., Project Management with CPM,PERT and Precedence Diagrams, Van Nostrand Reinhold, New York, 1983.
11. Patterson, J.H., Exact and Heuristic Solution Procedures for the Constrained-Resource Project Scheduling Problem, Volumes 1-4, Monograph, College of Business Administration, University of Missouri, Columbia, 1984.
12. Salewski, F., and Bartsch, T., "A comparison of genetic and greedy randomized algorithms for medium-to-short-term audit-staff scheduling", Working Paper No. 356, Department of Production and Logistics, Institute for Management, Christian-Albrechts University at Kiel, Germany, 1994.
13. Shrage, L., Linear, Integer and Quadratic Programming with LINDO, The Scientific Avenue, Palo Alto, CA, 1986.
14. Simons, J.V., "Heuristics in flow shop scheduling with sequence dependent setup times", OMEGA International Journal of Management Science 20/2 (1992) 215-225.