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Management accounting and operational research
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The article was published on 1983-01-01 and is currently open access. It has received 5 citations till now. The article focuses on the topics: Management accounting.read more
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Journal ArticleDOI
A game-theoretic approach to transfer pricing in a vertically integrated supply chain
TL;DR: In this article, the problem of setting transfer prices in a vertically integrated supply chain, in which the divisions share technology and transactions costs, is studied and a cooperative game that provides transfer prices for the intermediate products in the supply chain is developed.
Journal ArticleDOI
Cost-based transfer pricing under R&D risk aversion in an integrated supply chain
TL;DR: In this paper, the authors examined the economic role of transfer pricing for a vertically integrated supply chain when a risk-averse production-division manager faces uncertainty on the outcomes from R&D investment.
Journal ArticleDOI
A participatory budget model under uncertainty
TL;DR: This paper proposes a model for participatory budgeting under uncertainty based on stochastic programming, and suggests that this approach seems lacking, especially in times of crisis when public funding suffers high volatility and widespread cuts.
Journal ArticleDOI
Using historical information in the design of a decentralized firm's budgetary planning system
Richard M. Burton,Børge Obel +1 more
TL;DR: This research investigates the use of four historical information categories for the efficient determination of good plans and finds that historical information of last period's solution, when used to set the initial budgetary plan and/or limit the proposed adjustments, can be efficient in an iterative planning system.
Book ChapterDOI
Inter-Organizational Performance Measurement Practices between Supply Chain Partners: Issues for the Agri-Food Industry
TL;DR: The current position of IOPM research is reviewed in the context of the agri-food industry, with its complex and fragmentary supply chains that exacerbate the common problems found in setting up appropriate metrics and managing relationships in supply chains as mentioned in this paper.