Présentation de Vincent Giard, professeur émerite de l'Université Paris Dauphine, LAMSADE
Abstract: Articles dealing with industrial management decision-making generally rely on a cost system to establish a global indicator and identify the best solution. Cost accounting is based on a number of assumptions as to production system operation that may be quite remote from those used in decision modelling. Our paper points out the origin of this inconsistency and that it may lead to irrelevant decisions.
Keywords: model costing, cost management, supply chain management, operation research.