On the Use of Pseudo Shadow Prices in a Multiperiod Formulation of the Production Planning Problem
本文通过多期线性规划模型，提出在制造业中使用“伪影子价格”进行成本、利润和资源评估，避免传统会计方法的缺陷，并质疑企业和学术界的利润目标。
AbstractA multiperiod linear programming model of the production planning problem is used to argue for a different costing, profit and resource-evaluation procedure in manufacturing. This procedure is based on the concept of 'pseudo shadow prices', and it avoids many of the pitfalls associated with the more traditional accounting methodologies. Conclusions are drawn which question the profit objectives used by many firms, as well as by those in academia.Keywords: OPTproduction planningshadow prices