The traditional view of cost behavior assumes a simple mechanistic relation between cost
drivers and costs. In contrast, contemporary cost management research recognizes that …

In this paper we give an overview of recent developments in the field of modeling
deterministic single-level dynamic lot sizing problems. The focus of this paper is on the …

The constructive approach means problem solving through the construction of models,
diagrams, plans, organizations, etc. This mode of research is widely used in technical …

Strategic product line breadth decisions evoke differential responses from the manufacturing
and the marketing areas: manufacturing prefers keeping process disruptions to a minimum …

Activity-Based Cost systems assign cnsts to products on the basis of muitiple" cost drivers,"
which may or may not be proportionai to the volume of output. This is in contrast to most …

A number of researchers in the marketing, management, and economics disciplines have
expressed reservations regarding the validity and generalizability of the reported …

An issue debated frequently in the international marketing literature centers on whether a
business should pursue a strategy that is standardized across national markets or adapted …

We investigate analytically and empirically the relationship between demand uncertainty
and cost behavior. We argue that with more uncertain demand, unusually high realizations …

This book is an invitation to study managerial uses of accounting infonnation. Three themes
run throughout. First, the accounting system is profitably thought of as a library of financial …

Product customization has been recognized as an effective means to implement mass
customization. This paper focuses on the customizability issue of design, that is, to evaluate …