Accounting for complexity in costing high technology manufacturing

Article Abstract:

A new type of costing unit called the Total Net Die Equivalent (TNDE), which adjusts plant output after taking into account operations complexity is proposed. With the TNDE, the longitudinal analysis of cost behavior is no longer restricted to stead-state or static manufacturing operations. The model is a flexible system that can be used for analysis and planning of high technology manufacturing operations.

Research, Measurement, High technology, Statistical methods, Costs, Industrial, Industrial costs, Industrial engineering

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Stochastic models and variable returns to scales in data envelopment analysis

Article Abstract:

Stochastic Data Envelopment Analysis (DEA) models may allow for two-sided random disturbances in input-output data. The stochastic efficiency of Decision Making Unit (DMU), on the other hand, are attributed with the chance constrained programming type formulation. Under a single random factor, parameter estimations decrease and dual form of deterministic equivalent is evident.

Operations Research, Models, Stochastic analysis, Data envelopment analysis

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