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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, Wen-hsien;Kuo, Lo-pin;Lin, Thomas W.;Kuo, Yi-chen;Shen, Yu-shan
    贡献者: 淡江大學會計學系
    关键词: Activity-based costing (ABC);Price elasticity of demand;Capacity expansion;Theory of constraints;TOC;Management's control over resources ability
    日期: 2010-11
    上传时间: 2011-08-09 13:35:15 (UTC+8)
    出版者: Abingdo: Taylor & Francis Ltd.
    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 (ε D) on the simulated company's profit.
    關聯: International Journal of Production Research 48(21), pp.6387-6416
    DOI: 10.1080/00207540903289763
    显示于类别:[會計學系暨研究所] 期刊論文

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