Embedding management discretionary power into an ABC model for a joint products mix decision

International Journal of Production Economics

Volumn 115, Issue 1, 2008, Pages 210-220

  Tsai, Wen Hsien ^a   Lai, Chien Wen ^b   Tseng, Li Jung ^c,d   Chou, Wen Chin ^a,e  

^a NATIONAL CENTRAL UNIVERSITY   (Taiwan)

^b ASIA UNIVERSITY   (Taiwan)

^c LING TUNG UNIVERSITY   (Taiwan)

^d NATIONAL YUNLIN UNIVERSITY OF SCIENCE AND TECHNOLOGY   (Taiwan)

^e YU DA UNIVERSITY   (Taiwan)

Author keywords

Activity based costing (ABC); Joint products; Theory of constraints (TOC)

Indexed keywords

CHLORINE COMPOUNDS; COST ACCOUNTING; MANAGEMENT;

ABC MODEL; ACTIVITY-BASED COSTING; ACTIVITY-BASED COSTING (ABC); COMPLETE CONTROL; COMPLEX INTERACTIONS; GENERAL MODEL; JOINT PRODUCTS; PRODUCT MIX DECISIONS; PRODUCT MIXES; THEORY OF CONSTRAINTS; THEORY OF CONSTRAINTS (TOC);

MANAGERS;

EID: 49249125934     PISSN: 09255273     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.ijpe.2008.05.013     Document Type: Article

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