선형계획법을 이용한 관리회계적 의사결정

Linear Programming Applications to Managerial Accounting Decision Makings

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