According to the theory of constraints, elements that prevent the achievement of business objectives are defined as constraint. The current and future business decisions must be tailored to the realities of constraints. Profit planning also should be done by considering the constraints in the business. In this article, how constraint affect business performance is examined using indicators. Especially, focused on cost-volume profit analysis. In the presence of the constraints a linear programming model is developed on the Excel worksheet and cost-volume-profit analysis and related indicators are examined. MS Office Excel solver tool is used in the solution of model.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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