Methodological problems in defining costs used in industrial management decision models

Vincent Giard (1)

1 LAMSADE - Laboratoire d'analyse et modélisation de systèmes pour l'aide à la décision

Articles dealing with industrial management decision-making generally rely on a cost system to establish a global indicator and identify the best solution. Cost accounting is based on a number of assumptions as to production system operation that may be quite remote from those used in decision modelling. Our paper points out the origin of this inconsistency and that it may lead to irrelevant decisions.

Mots clés: model costing; cost management; supply chain management

Domaines: Informatique [cs]

Vincent Giard. Methodological problems in defining costs used in industrial management decision models. 2019. ⟨hal-02157903⟩