具有优先约束和截止日期的审计人员排班决策支持系统

A Decision Support System for Audit-Staff Scheduling with Precedence Constraints and Due Dates.

Accounting Review · 1986
被引 30 · 同刊同年前 2%
人大 A+FT50UTD24ABS 4*

中文导读

扩展了Balachandran和Zoltners的审计人员排班模型,加入优先约束、截止日期、惩罚成本等实际因素,使模型更实用。

Abstract

Abstract ABSTRACT: A versatile computer model for audit-staff scheduling based on a zero-one integer program was presented by Balachandran and Zoltners [1981] (BZ). This paper extends the work of BZ by demonstrating how precedence constraints, due dates, penalty costs, resource leveling, and other audit considerations can be added to the zero-one integer program for audit scheduling. These additional features help improve the realism of the scheduling model, thus making the model more practical for applications.

审计人员调度决策支持系统优先约束截止日期