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Determining the product mix using multi-criteria decision making
Ch. 29. P. 296–303.
At present, many manufacturing companies face with the problem of setting their production plans taking into account existing liming factors that can be of both internal and external nature. This task is known as determining the product mix – the scope and volumes of products that should be manufactured and sold. Solution of this task is a decision making process: it is necessary to select an optimal (regarding one or several criteria) combination of products and their production volumes. The paper focuses on two approaches dealing with the product mix task. One of the approaches is based on management accounting calculations: the product mix is selected to maximize profitability, by ranking the products according to their contribution-earning ability per unit of the limiting factor. Certain limitations of the management accounting approach are the problems with forecasted assumptions, using only financial considerations, ignoring the degree of preference of one product in comparison with another, as well as missing information about possible states of the external environment. Another approach relies on multi-criteria decision making methods and expert estimates. This approach allows decision makers to take into account non-financial factors, including qualitative information, as well as to consider the power of distinction between products and environmental aspects. In the paper it is argued that combination of the two approaches may be used within common task of determining the product mix. The combined approach supported by appropriate information systems makes the decision making process more efficient and justifiable.
In book
Vol. 2919. , CEUR Workshop Proceedings, 2021.
Isaev D., В кн.: Инжиниринг предприятий и управление знаниями (ИП&УЗ–2023). Сборник научных трудов XXVI Российской научно-практической конференции, г. Москва, 29–30 ноября 2023 г.Т. 1.: Российский экономический университет им. Г.В. Плеханова, 2023. С. 119–122.
The paper considers the possibility of evaluating programs for the development of performance management systems using the SAF framework. This framework is related with application of three broad criteria. The first one is suitability – to what extent the development program is able to solve current tasks of the organization. The second criterion is acceptability ...
Added: April 14, 2024
Antipov E. A., Pokryshevskaya E. B., Applied Marketing Analytics 2023 Vol. 9 No. 2 P. 173–181
This paper outlines a multiple-criteria approach for supporting manufacturers in making decisions about tech products' technical, aesthetic and price characteristics. The authors propose a predictive modelling approach that shortlists efficient product designs based on their expected profit margin, consumer rating and demand. The method involves collecting SKU (stock keeping unit)-level data on product features from ...
Added: November 19, 2023
Volkova O. N., Churakova I., М.: Юрайт, 2024.
Данный курс основан на многолетнем опыте преподавания автором дисциплины «Управленческий учет» в Санкт- Петербургском филиале Национального исследовательского университета «Высшая школа экономики. Он охватывает все основные аспекты управленческого учета, начиная с его места среди других учетных и финансовых дисциплин и заканчивая подробным изложением некоторых наиболее распространенных в практике работы организаций реального сектора экономики способов и методик ...
Added: November 9, 2023
Vakhrushina M. A., Vakhrushina A., , in: The Challenge of Sustainability in Agricultural SystemsIssue 206.: Heidelberg: Springer, 2021. P. 409–415.
This paper reviews and systematizes the modern international research on the accounting of intellectual capital in organizations and its reporting disclosure. As a result of the meta-analysis of national standards, projects, and initiatives developed in the period from the late 1980s to the present, we concluded that there is no unified concept of the intellectual ...
Added: June 7, 2023
Вахрушина А. А., Аудит 2019 № 2 С. 28–33
The article is focused on the problem of accounting and information support of the intellectual capital management system in the budgetary organizations. The definition of intellectual capital management accounting is proposed. The conceptual framework of this accounting area (its goal, objectives, principles, functions) is described. A position of the intellectual capital accounting in the structure ...
Added: May 28, 2023
Volkova O. N., М.: Юрайт, 2019.
Учебник охватывает все основные аспекты управленческого учета, начиная с его места среди других учетных и финансовых дисциплин и заканчивая подробным изложением некоторых наиболее распространенных в практике работы организаций реального сектора экономики способов и методик обработки учетно-финансовой информации для целей принятия управленческих решений. Знакомит с ключевыми разделами современного управленческого учета: классификацией затрат и обработкой данных о ...
Added: May 11, 2022
Elyashevich I., В кн.: Развитие экономических систем в цифровой экономике: маркетинг, сфера услуг, логистика.: М.: Русайнс, 2020. Гл. 9 С. 186–202.
In the literature on logistics and supply chain management, costs are conventionally grouped by operations and functions performed in companies to allow the use of various optimization tools. At the same time, the cost structure of an individual company depends on many factors, such as the business sector, type of activity, range of products, ownership ...
Added: January 26, 2021
Bazhenov M., Логистика и управление цепями поставок 2020 № №3(98) июнь 2020 С. 57–61
Most companies, including transport ones, represented on the Russian market of logistic services, use a system of employee motivation in their work. Its use is determined by the effectiveness of department employee's work, which positively affects a company's entire financial performance. The selection of the necessary KPI metrics (Key Performance Indicators), their economic feasibility, implementation, their application in the ...
Added: July 22, 2020
Суетин С. Н., Khosiev B., Ostaev G. et al., Indo american journal of pharmaceutical sciences, India 2019 Vol. 6 No. 5 P. 10060–10068
Development of measures for management accounting, brand management and promotion is one of the main problems of processing and trading enterprises. In management accounting, interest in the formation and management of trademarks (brand) in Russia is growing every year, since well-known trademarks are becoming a prerequisite for a firm's stable position in the market, a ...
Added: December 13, 2019
Suetin S., OSTAEV G.YA. G. Y., KONDRATIEV D. V. et al., Amazonia investiga 2019 Vol. 8 No. 20 P. 135–143
In the present economic situation, effective management accounting of the activities of any
agricultural enterprise implies regular monitoring using a whole range of traditional and innovative
analytical and management tools. In the conditions of the modern market, the need for research of the theory and practice of management accounting and its features in relation to a specific ...
Added: December 11, 2019
Мизиковский И. Е., Pivkin S., Н. Новгород: Изд-во ННГУ им. Н.И. Лобачевского, 2017.
Предлагаемая авторами модель учета движения полуфабрикатов в экспериментальном производстве спосбствует повышению продуктивности корпоративного менеджмента наукоемкой среды хозяйствующего субъекта и затрат на пролизводство в целом ...
Added: June 5, 2019
Prikot O.G., Verkhovskaia I.I., , in: Innovation-Based Development of the Mineral Resources Sector: Challenges and Prospects. Proceedings of the 11th Russian-German Raw Materials Conference, November 7-8, 2018, Potsdam, GermanyVol. 1st Edition: 11th Russian-German Raw Materials Conference.: L.: CRC Press, 2018. P. 561–569.
The research work presents an analysis of the educational demands of middle managers of the modern University, as well as the motives of their occurrence. The practical importance of the results of the study/is to solve the problems of management accounting of the effectiveness of professional interactions of managers in the transition to the project ...
Added: March 16, 2019
Prokofyeva E. N., Вестник Университета (Государственный университет управления) 2010 № 6 С. 166–167
The main idea of the research is the development of a strategy of production costs management at the enterprise. This article contains information that characterizes the process of organization of management accounting. The author proposes a number of measures to improve the management of production costs in the enterprise. ...
Added: June 30, 2017
Isaev D., Business Informatics 2016 No. 4 (38) P. 70–78
This paper focuses on the questions of combining management accounting and an expert approach for decision making in the sphere of economics and management. The background of such a combination is that within both approaches there are a decision making goal, a set of alternatives and criteria for their assessment, as well as the possibility ...
Added: January 29, 2017
Volkova O. N., М.: Юрайт, 2016.
Учебник охватывает все основные аспекты управленческого учета, начиная с его места среди других учетных и финансовых дисциплин и заканчивая подробным изложением некоторых наиболее распространенных в практике работы организаций реального сектора экономики способов и методик обработки учетно-финансовой информации для целей принятия управленческих решений. Знакомит с ключевыми разделами современного управленческого учета: классификацией затрат и обработ- кой данных ...
Added: January 15, 2017
Kuznetsova E. V., Business Informatics 2016 No. 3 P. 63–71
The article focuses on corporate information systems intended for management accounting and budgeting (MAB) in projectized construction companies. The author argues that the successful implementation of such systems requires a comprehensive approach involving the development or the adaptation of MAB philosophy taking into account the software functionality and related business processes. The author demonstrates that ...
Added: October 13, 2016
Shkurko A. V., Н. Новгород: Издательство Волго-Вятской академии государственной службы, 2008.
Книга посвящена актуальным проблемам современной социологии науки и научного знания. На основе предложенной исследовательской модели, рассматривающей научную деятельность как решение задач, последовательно анализируются вопросы выбора направления исследований, постановки и решения научных проблем, распространения и применения исследовательских результатов, организации науки и др. Книга может быть полезна аспирантам, изучающим курс истории и философии науки, а также специалистам ...
Added: March 9, 2016
Marshirov V. V., Marshirova L. E., Business Informatics 2015 No. 4 P. 47–54
This article is devoted to the problems of formalization of decision-making in the choice of development strategy in an organization and the ways to implement this strategy. A prioritization method is proposed that allows converting qualitative indicators into qualitative variables by means of pairwise comparison of the objects. As opposed to a simple summation of ...
Added: December 28, 2015
Sakharov A. S., Корнилов Д. А., Вестник Ростовского государственного экономического университета (РИНХ) 2015 № 2 С. 131–137
Forecasting is an important tool for strategic planning. The proposed approach of a phased planning and forecasting allows management to make more detailed conclusions about the future development of the enterprise. The article presents for the consideration a number of individual cases of the use of forecasting and strategic planning. The authors project several situations ...
Added: September 29, 2015
Kuzmina E., Проблемы экономики и управления нефтегазовым комплексом 2014 № 11 С. 35–43
The article deals with the problems of automation of management accounting in the automotive sector of medium and large enterprises, the principles of organization of electronic document circulation in the automotive sector.
The article describes the principles of operation of computerized management information systems, management accounting, problems of building of system for management decision-making supporting for ...
Added: March 27, 2015
Shtefan M. A., International Journal of Business and Management Studies (IJBMS) 2014 Vol. 3 No. 1 P. 623–635
The present article analyzes the current state, trends and structure of costs in Russian railway transport companies, generalizing on the main calculation features of the passenger and freight transportation costs. Based on the results of the analysis, directions of improvement for the calculation methods in the studied companies are offered. The results of the study ...
Added: June 3, 2014
Калининград: Издательство Балтийского федерального университета им. И. Канта, 2012.
In the report the main problems of engineering of knowledge are considered and the approach to working out of hybrid intellectual systems from a position of technology of a situation analysis and designing of model subject is offered. ...
Added: November 29, 2013
Marshirov V. V., Marshirova L. E., Бизнес-информатика 2013 № 2 С. 55–62
For an comprehensive evaluation of individual work of software developers this paper suggests the method of assigning priorities. It also describes approaches to factors which affect the assessment of work of software developers, ranging of these factors and ranging of software developers by these factors. The suggested methodology can be used for making management accounts ...
Added: June 27, 2013