Methodological problems posed by valuation systems in industrial management models

Problèmes méthodologiques posés par les systèmes de valorisation dans les modèles économiques de management industriel

Najat Bara, Frédéric Gautier and Vincent Giard
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Najat Bara: EMINES School of Industrial Management [UM6P] - UM6P - Université Mohammed VI Polytechnique = Mohammed VI Polytechnic University [Ben Guerir]
Frédéric Gautier: IAE Paris - Sorbonne Business School
Vincent Giard: LAMSADE - Laboratoire d'analyse et modélisation de systèmes pour l'aide à la décision - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: Decision-making in industrial management is increasingly using optimization models with economical lighting, favoring a performance defined in terms of efficiency. This perspective implies using a cost system that must be compatible with the impact in time and space of the proposed decisions because of their impact on the profit and result accounts. Management accounting is based on several assumptions about the operation of the production system that may be quite remote from those used in decision modelling. In addition, some of these decision-making models use penalties that are not part of the accounting system. This article points to a set of methodological problems induced by the inadequacy of the cost system used by many industrial management optimization models, which can lead to decisions deemed optimal but irrelevant.

Keywords: Production management; Performance Management; Operations Research; Management Accounting; Penalties; Management de la production; Gestion de performance; Recherche opérationnelle; Comptabilité de gestion; Pénalités (search for similar items in EconPapers)
Date: 2021
Note: View the original document on HAL open archive server: https://hal.science/hal-03501364v1
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Published in Revue française de gestion industrielle, 2021, 35 (1), pp.40-56. ⟨10.53102/2021.35.01.905⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03501364

DOI: 10.53102/2021.35.01.905

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