Relevant Costs of Intermediate Goods and Services.
扩展了Baker和Taylor的互惠服务成本模型，引入非变动成本，用混合整数规划处理自制或外购决策，并转为利润最大化模型以计算服务部门瓶颈导致的需求未满足的机会成本。
Abstract ABSTRACT: This paper extends the Baker and Taylor approach to the reciprocal service cost problem by allowing for the existence of nonvariable costs. A sample problem is developed to show how a mixed integer programming approach can be used to account for nonvariable costs in make-or-buy decisions. Also, in order to better calculate the opportunity costs of not meeting demand because of service department bottlenecks, the Baker and Taylor model is converted into a profit maximization model and combined with the mixed integer approach.