کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5082200 | 1477637 | 2008 | 19 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
A combined financial and physical flows evaluation for logistic process and tactical production planning: Application in a company supply chain
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کلمات کلیدی
موضوعات مرتبط
مهندسی و علوم پایه
سایر رشته های مهندسی
مهندسی صنعتی و تولید
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چکیده انگلیسی
This paper proposes an approach to evaluate tactical production planning in supply chains. The production panning evaluation is usually based on physical parameters (stock level, demand satisfaction, etc.). Adding financial evaluation to classical evaluation could be relevant. This paper proposes to implement Activity Based Costing (ABC), cost drivers, and payment terms in order to estimate cash flow created by supply chain tactical production planning. Links between financial and physical flow are done by the evaluation of production planning impact on indirect cost. This evaluation is made using logistic process activities. This kind of cost model could be integrated in supply chain software like advanced planning and scheduling (APS) tools. An application of this type of evaluation is done on a real industrial case study.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Journal of Production Economics - Volume 112, Issue 1, March 2008, Pages 77-95
Journal: International Journal of Production Economics - Volume 112, Issue 1, March 2008, Pages 77-95
نویسندگان
Mickael Comelli, Pierre Féniès, Nikolay Tchernev,