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Product Costing for Sales Management in Sawmill Groups
Växjö University, Faculty of Mathematics/Science/Technology, School of Technology and Design.
Växjö University, Faculty of Mathematics/Science/Technology, School of Technology and Design. Maskinteknik.
2008 (English)Report (Other academic)
Abstract [en]

In large sawmill groups with centralized sales organizations, salesmen are detached from the mills, creating a demand for product cost information to calculate the profitability of products and customers. The cost of a board is a complicated concept due to the dominating joint timber cost of production, and costing systems in practical use typically rely on arbitrary cost allocation methods that generate cost figures of little value for decision-making.

This paper develops a method based on linear programming (LP) that approximates the marginal costs of the boards – a meaningful concept for decision-making. By expressing all capacity restrictions in relation to the use of timber, the full cost of production is allocated to the products. Sacrificing the full cost feature, the method is adapted to absolute capacity restrictions.

Place, publisher, year, edition, pages
2008. , p. 32
National Category
Other Mechanical Engineering
Identifiers
URN: urn:nbn:se:vxu:diva-3735OAI: oai:DiVA.org:vxu-3735DiVA, id: diva2:203692
Note
Submitted paperAvailable from: 2008-12-18 Created: 2008-12-18 Last updated: 2010-03-09Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
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Output format
  • html
  • text
  • asciidoc
  • rtf