PERSPECTIVE OF REAL-TIME COSTING IN PRODUCT MANAGEMENT: DECISION SUPPORT SYSTEM TO MAXIMIZE THE VALUE ADDED

SYSTEME INTERACTIF D'AIDE A LA DECISION POUR MAXIMISER LA VALEUR AJOUTEE: APPLICATION A UNE INDUSTRIE PAPETIERE

Amaury Gayet (), Pierre Fenies and Sylvain Rubat Du Mérac
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Amaury Gayet: CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre
Pierre Fenies: CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre

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Abstract: Increase the value added is the major challenge for companies to be competitive. We propose a Decision Support System (DSS) that determines the best production practices and the product that maximizes value. For this, we rely on a system of production management that identifies best production practices that minimizes the consumption of inputs. According to the spot market price (purchase price and sales price) we determine production practices and the product that maximizes the value. We propose a tool for monitoring real-time management to monitor the implementation of standards. DSS calculates the production order (manufacturing practices and products) that maximizes the value. This DSS has been applied to a real case: a paper industry.

Keywords: Management Control; Real-time; Best manufacturing practices; industrial business; Decision Support System DSS; contrôle de gestion; temps réel; bonnes pratiques de production; entreprise industriel; Système Interactif d'Aide à la Décision SIAD (search for similar items in EconPapers)
Date: 2014-06-11
Note: View the original document on HAL open archive server: https://hal.science/hal-01713802
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Citations: View citations in EconPapers (3)

Published in MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE , Jun 2014, Copenhague, Danemark

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