Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Constrained Optimization Main Page | Quality
Related Main Page
The controversy is the conflict between constrained optimization techniques and the continuous improvement concept. There are many constrained optimization techniques, e.g., the economic order quantity model, the quality cost conformance model, relevant cost models such as make versus buy, the special order pricing decision model, the product mix decision model, the decision model related to processing joint products, the cost-volume-profit model, etc. See the Quantitative Methods section for more.
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Butterfield, R. 1987. A quality strategy for service organizations. Quality Progress (December):
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Martin, J. R., W. K. Schelb, R. C. Snyder, and J. C. Sparling. 1992. Comparing the practices of U.S. and Japanese companies: The implications for management accounting. Journal of Cost Management (Spring): 6-14. (Summary).
Morse, W. J. 1983. Measuring quality costs. Cost and Management (July-August): 16-20.
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Roth, H. P., and W. J. Morse. 1983. Let's Help measure and report quality costs. Management Accounting (August): 50-53.
Roth, H. P. and T. L. Albright. 1994. What are the costs of variability? Management Accounting (June): 51- 55. (Summary).
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