Outsourcing Service Departments
Outsourcing Service Departments
关键词
外包服务
生产部门
供应商
价格
单位
service departments, production department, outsourcing, extemal supplier, traceable cost, full cost,fair value cost per unit, indifference point
参考文献9
-
1Horn, R. A., & Johnson, C. A. (1985). Matrix analysis. Cambridge: Cambridge University Press.
-
2Kaplan, R. S. (1973). Variable and self-service costs in reciprocal allocation models. The Accounting Review, 48(4), 738-748.
-
3Lowenthal, F., & Malek, M. (2005). Reciprocal service department cost allocation and decision making. Journal of Applied Mathematics and Decision Sciences, 3, 137-147.
-
4Lowenthal, F., & Malek, M. (2013). Cost allocation for outside sources replacing service departments. Applied Mathematical Sciences, 7(26), 1263-1273.
-
5Markland, R. E. (1989). Topics in management science (3rd ed.).
-
6New York, NY: John Wiley & Sons. Render, B., & Stair, R. M. (1982). Quantitative analysis for management.
-
7Allyn & Bacon, Inc.. Scbmidt, J. W. (1974). Mathematical foundations for management science and systems analysis. New York, NY: Academic Press.
-
8Taba, H. A. (1992). Operations research: An introduction. New York, NY: McMillan.
-
9Winston, W. L. (1994). Operations research: Applications and algorithm (3rd ed.). Belmont, CA: Duxbury Press.
