On the connections among activity-based costing, mathematical programming models for analyzing strategic decisions, and the resource-based view of the firm

European Journal of Operational Research

Volumn 118, Issue 2, 1999, Pages 295-314

  Shapiro, Jeremy F ^a  

^a MASSACHUSETTS INSTITUTE OF TECHNOLOGY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

COST ACCOUNTING; DECISION MAKING; FOOD PRODUCTS PLANTS; INDUSTRIAL MANAGEMENT; MATHEMATICAL MODELS; MATHEMATICAL PROGRAMMING; OPTIMIZATION; RANDOM PROCESSES; STRATEGIC PLANNING;

ACTIVITY BASED COSTING; STOCHASTIC PROGRAMMING;

OPERATIONS RESEARCH;

EID: 0033349336     PISSN: 03772217     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0377-2217(99)00027-2     Document Type: Article

References (32)

1. Arntzen B.C., Brown G.G., Harrison T.P., Trafton L.L. Global supply chain management at the Digital Equipment Corporation. Interfaces. 25:1995;69-93.
2. Atkinson, A.A., Banker, R.D., Kaplan, R.S., Young, S.M., 1997. Management Accounting, 2nd ed. Prentice-Hall, Englewood Cliffs, NJ.
3. Barney J. Firm resources and sustained competitive advantage. Journal of Management. 17:1991;99-120.
4. Banker R.D., Johnson H.H. An empirical study of cost drivers in the US airline industry. The Accounting Review. 68:1991;563-575.
5. Bienstock D., Shapiro J.F. Optimizing resource acquisition decisions by stochastic programming. Management Science. 34:1988;215-229.
6. Birge, J.R., Louveaux, F., 1997. Introduction to Stochastic Programming. Springer, Berlin.
7. Black J.A., Boal K.B. Strategic resources: Traits, configurations and paths to sustainable competitive advantage. Strategic Management Journal. 15:1994;131-148.
8. Conner K.R. A historical comparison of resource-based theory and five schools of thought within industrial organization economics: Do we have a new theory of the firm? Journal of Management. 17:1991;121-154.
9. Cooper, R., Kaplan, R.S., 1991. The Design of Cost Management Systems: Text Cases and Readings. Prentice-Hall, Englewood Cliffs, NJ.
10. Dierickx I., Cool K. Asset stock accumulation and sustainability of competitive advantage. Management Science. 35:1989;1504-1511.
11. Eliashberg, J., Steinberg, R., 1993. Marketing-production joint decision-making, In: Eliashberg, J., Lillien, G. (Eds.), Handbooks in OR & MS, vol. 5, Marketing, Ch. 18 Elsevier Science, Amsterdam.
12. Ellram, L., Kwolek, M.J., La Londe, B.J., Siferd, S.P., Pohlen, T.L., Waller, D.G., Wood, W.R., 1994. Understanding the implications of activity-based costing for logistics management. Journal of Business Logistics 11-25.
13. Foster G., Gupta M. Manufacturing overhead cost driver analysis. Journal of Accounting and Economics. 12:1990;309-337.
14. Georgantzas, N.C., Acar, W., 1995. Scenario-driven Planning: Learning to Manage Strategic Uncertainty, Quorum Books, Westport, CT.
15. Goreux, L.M., Manne, A.S., 1973. Multi-level Planning: Case Studies in Mexico. North-Holland, New York.
16. IBM Application Brief, 1981. Logistics modeling system using IBM's MPSX/370 at International paper, Application Brief GK20 1341-0.
17. Kettinger W.J., Grover V., Guha S., Segars A.H. Strategic information systems revisited: A study in sustainability and performance. MIS Quarterly. 18:1994;31-58.
18. Mahoney J.T., Pandian J.R. The resource-based view within the conversation of strategic management. Strategic Management Journal. 13:1992;363-380.
19. Mata F.J., Fuerst W.L., Barney J.B. Information technology and sustained competitive advantage: A resource-based analysis. MIS Quarterly. 19:1995;487-505.
20. Mehring, J.S., Sarkar, D., Shapiro, J.F., 1983. Decomposition methods and the computation of spatial equilibria: An application to coal supply and demand markets. In: Lev, B. (Ed.), Energy Models and Studies. North-Holland, Amsterdam, pp. 221-233.
21. Miller, T.C., Firesz, T.L. Tobin, R.L., 1996. Equilibrium Facility Location on Networks. Springer, Berlin.
22. Murphy F.H., Sherali H.D., Soyster A.L. A mathematical programming approach for determinining oligopolistic market equilibrium. Mathematical Programming. 24:1982;92-106.
23. Powell T.C., Dent-Metcallef A. Information technology as competitive advantage: The role of human, business and technology resources. Strategic Management Journal. 18:1997;375-405.
24. Prahalad, C.K., Hamel, G., 1990. The core competence of the corporation, Harvard Business Review, May-June, 79-91.
25. Prahalad C.K., Hamel G. Strategy as a field of study: Why search for a new paradigm? Strategic Management Journal. 14:1994;179-191.
26. Peteraf M.A. The cornerstones of competitive advantage: A resource-based view. Strategic Management Journal. 14:1993;179-191.
27. Schrage, L., 1991. LINDO: An Optimization Modeling System, 4th ed. The Scientific Press.
28. Shapiro J.F., Singhal V.M., Wagner S.N. Optimizing the value chain. Interfaces. 23:1993;102-117.
29. Shapiro, J.F., 1994. On the connections between activity based costing models and optimization models for decision support. Working Paper # 3648-94 MIT Sloan School of Management, Cambridge, MA.
30. Turney, P.B.B., 1992. Common cents: The ABC performance breakthrough. Cost Technology. Portland, Oregon.
31. Wernerfelt B. A resource based view of the firm. Strategic Management Journal. 5:1984;171-180.
32. Winston, W.L., 1995. Introduction to Mathematical Programming, Second Edition, Duxbury Press.