선형계획법을 이용한 관리회계적 의사결정

This study has investigated Linear Programming (LP) applications to special decision makingproblems in managerial accounting with the help of spreadsheet Solver tools. It uses scenarioapproaches to case examples having three products and three resources in make-and-supplybusiness operations, which is applicable to cases having more variables and constraints. IntegerProgrammings (IP) are applied in order to model situations when products are better valued ininteger values or logical constraints are required. Three cases in one-time-only special orderdecisions include Goal Programming approach, Knapsack problems with 0/1 selections, andfixed-charge 0/1 integer modelling techniques for set-up operation costs. For the decisions inoutsourcing problems, opportunity-costs of resources expressed by shadow-prices areconsidered to determine their precise contributions. It has also shown that the improvement inwork-shop operation for an unprofitable product must overcome its ‘reduced cost’ by the sumof direct manufacturing cost savings and its shadow-price contributions. This paper hasdemonstrated how various real situations of special decision problem in managerial accountingcan be approached without mistakes by using LP’s and IP’s, and how students both inaccounting and management science can acquire LP skills in their education.