A Warehouse Location Model Helps Texas Comptroller Select Out-of-State Audit Offices

James A. Fitzsimmons and Lou Austin Allen
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James A. Fitzsimmons: Department of Management, University of Texas at Austin, Austin, Texas 78712
Lou Austin Allen: 3132 Dorrington Drive, Dallas, Texas 75228

Interfaces, 1983, vol. 13, issue 5, 40-46

Abstract: To enhance the collection of sales and other taxes due the State of Texas, the Comptroller uses tax audits of companies doing business in Texas. Auditors make frequent trips to company headquarters in New York, Chicago, Tulsa, Los Angeles, and other cities. To find out how much out-of-state offices would cost and where they should be located, a location-allocation network model developed for warehouse location distribution system design was used. Six cities were agreed upon for locations.

Date: 1983
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