Multicriterial model for costs analysis and optimization at societies’ group level
Supp/2007 , p 293..299
Author(s):
Cerasela PIRVU
Ion BULIGIU
Keywords:
Costs, the optimization of the costs, decision process, linear programming
Abstract:
In our opinion, the performances at group level must be analyzed differently, depending on the adopted strategy. Thus, we consider that a major problem of accounting and cost control is their compatibility with the strategy. This is justified by the fact that a certain system, that can be an efficient instrument for assessing the performances of a group whose strategy is cost domination, could cause malfunctions in a company that adopts a differentiation strategy. Because groups’ management currently faces a specific problem – adopting decisions when several objectives are followed simultaneously or the same objective is common for more branches – we consider that, in such cases, the decisions cannot be based on a classic model of optimization of a single objective function. We consider that an optimization model with several objective functions, which aims at optimizing the costs for the branches and choosing a satisfactory solution for the company, is necessary.
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