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

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题名:	Price elasticity of demand and capacity expansion features in an enhanced ABC product-mix decision model
作者:	Tsai,WH;Kuo,LP;Lin,TW;Kuo,YC;Shen,YS
贡献者:	企業管理學系
日期:	2010
上传时间:	2012-03-27 19:03:28 (UTC+8)
出版者:	國立中央大學
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 (epsilon D) on the simulated company's profit.
關聯:	INTERNATIONAL JOURNAL OF PRODUCTION RESEARCH
显示于类别:	[企業管理學系] 期刊論文

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