Data, data flows, and model specifications for linking multi-level contribution margin accounting with multi-level fixed-charge problems

Data, data flows, and model specifications for linking multi-level contribution margin accounting with multi-level fixed-charge problems

This article describes the data, data flows, and spreadsheet implementations for linking multi-level contribution margin accounting as a subsystem in cost accounting with several versions of a multi-level fixed-charge problem (MLFCP), the latter based on the optimization approach in operations resea...

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Bibliographic Details
Main Author: Michael Gutiérrez
Format: Article
Language:English
Published: Elsevier 2021-04-01
Series:Data in Brief
Subjects:
Cost accounting
Operations research
Fixed-charge problem
Optimization
Integer programming
Sensitivity analysis
Online Access:http://www.sciencedirect.com/science/article/pii/S2352340921002158

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http://www.sciencedirect.com/science/article/pii/S2352340921002158

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