A Dynamic Approach to the Evaluation of Input-Variable Cost Center Performance.
针对制造业企业应对投入品相对价格变化的需求，提出一种将责任分配给成本中心经理的动态绩效评估方法，同时衡量其对相对价格的适应能力和运营技术效率，并用线性规划示例说明。
Abstract ABSTRACT: Given the recent history of double-digit inflation, there is an increased need for manufacturing firms to respond to possible changes in the relative prices of their inputs. The paper presents a method for such firms to adapt more quickly to changes in relative prices by assigning the responsibility solely to cost center managers. The basic approach is to measure their performance with respect to both the adaptation to relative input prices and the technical efficiency of the operation. An illustration of this new approach to production processes adequately described by a linear programming formulation is also presented.