NONLINEAR MULTIPRODUCT CVP ANALYSIS WITH 0-1 MIXED INTEGER PROGRAMMING

被引：13

作者：

TSAI, WH

LIN, TM

机构：

[1] Department of Business Administration, National Central University, Chung-Li

[2] Department of Industrial Management, National Taiwan Institute of Technology, Taipei

来源：

ENGINEERING COSTS AND PRODUCTION ECONOMICS | 1990年 / 20卷 / 01期

关键词：

D O I：

10.1016/0167-188X(90)90012-7

中图分类号：

T [工业技术];

学科分类号：

08 [工学];

摘要：

This paper presents 0-1 Mixed Integer Programming model for the nonlinear multiproduct Cost-Volume-Profit analysis, which relaxes the assumptions of linear revenue-cost functions and constant fixed cost. In this model, nonlinear revenue and cost functions are approximated by piecewise linear functions, and the joint fixed cost function is represented by a step-increment function. With these features, the required capacity level and the optimal product mix could be determined simultaneously. A hypothetical example, illustrating the model, is presented together with the profit-maximization solution, the breakeven solution, and the target-profit solutions. © 1990.

引用

页码：81 / 91

页数：11

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