| Creators: |
Gutiérrez, Michael |
| Title: |
Spreadsheet Implementations for Linking Multi-Level Contribution Margin Accounting with Multi-Level Fixed-Charge Problems (Version 6) |
| Item Type: |
Other |
| Event Title: |
Mendeley Data |
| Journal or Series Title: |
Mendeley Data |
| Additional Information: |
Open Access: CC BY NC 3.0
(Title: Previous Versions 3-5: 2020/2021) |
| Date: |
2022 |
| Divisions: |
Wirtschaftswissenschaften |
| Abstract (ENG): |
This site provides the data 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 research. For the data, plausible fictitious values have been assumed taking into consideration the calculation principles in cost accounting where applicable. They include resource-related data, market-related data, and data from cost accounting. The deterministic version of the data represents the starting point. On this basis, the stochastic/robust versions assume probability distributions and rank correlations for part of the data. |
| Forthcoming: |
No |
| Language: |
English |
| Link eMedia: |
Download |
| Citation: |
Gutiérrez, Michael
(2022)
Spreadsheet Implementations for Linking Multi-Level Contribution Margin Accounting with Multi-Level Fixed-Charge Problems (Version 6).
In: Mendeley Data
|
