Spreadsheet Implementations for Linking Multi-Level Contribution Margin Accounting with Multi-Level Fixed-Charge Problems

Published: 30-12-2020| Version 3 | DOI: 10.17632/s6pswx23yx.3
Contributor:
Michael Gutiérrez

Description

This site provides the data and spreadsheet implementations for linking multi-level contribution margin accounting as a subsystem in cost accounting with several versions of a multi-level fixed-charge problem (MLFCP), the latter based on the optimization approach in operations research. For the data, plausible fictitious values have been assumed in accordance with the calculation principles in cost accounting where applicable. They include resource-related data, market-related data, and data from cost accounting. While the deterministic version of the data does not consider uncertainty, the stochastic versions assume probability distributions and rank correlations for part of the data. The data and the above-mentioned linkage are implemented in three spreadsheet files, including versions for deterministic optimization, stochastic optimization, and robust optimization: - MLFCP deterministic.xlsx - MLFCP stochastic.xlsx - MLFCP robust.xlsx Furthermore, an overview (“big picture”) of the data flows between the various worksheets is provided in three versions which correspond to the deterministic, stochastic, and robust versions of the MLFCP: - Overview of data flows - deterministic - Overview of data flows - stochastic - Overview of data flows - robust These are oversize graphics; please scale up appropriately to see the details. Within each of the three versions of the overview, three file formats (PNG, JPG, and PDF) with identical content are available.

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