Programmation linéaire et comptabilité analytique

M. Desplas

RAIRO - Operations Research - Recherche Opérationnelle (1996)

  • Volume: 30, Issue: 3, page 247-292
  • ISSN: 0399-0559

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Desplas, M.. "Programmation linéaire et comptabilité analytique." RAIRO - Operations Research - Recherche Opérationnelle 30.3 (1996): 247-292. <http://eudml.org/doc/105130>.

@article{Desplas1996,
author = {Desplas, M.},
journal = {RAIRO - Operations Research - Recherche Opérationnelle},
keywords = {Moore-Penrose generalized inverse matrix; allocation of costs; cost accounting; pseudo-dual variables},
language = {fre},
number = {3},
pages = {247-292},
publisher = {EDP-Sciences},
title = {Programmation linéaire et comptabilité analytique},
url = {http://eudml.org/doc/105130},
volume = {30},
year = {1996},
}

TY - JOUR
AU - Desplas, M.
TI - Programmation linéaire et comptabilité analytique
JO - RAIRO - Operations Research - Recherche Opérationnelle
PY - 1996
PB - EDP-Sciences
VL - 30
IS - 3
SP - 247
EP - 292
LA - fre
KW - Moore-Penrose generalized inverse matrix; allocation of costs; cost accounting; pseudo-dual variables
UR - http://eudml.org/doc/105130
ER -

References

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  1. 1. S. L. CAMPBELL et C. D. MEYER, Generalized Inverses of Linear Transformations, Pittman, 1979. Zbl0417.15002
  2. 2. A. CHARNES, W. COOPER et Y. IJIRI, Breakeven Budgeting and Programming to Goals, Journal of Accounting Research, 1963. 
  3. 3. C. COLANTONI, R. MANES et A. WHINSTON, Programming Profit Rates and Pricing Decisions, The Accounting Review, 1969. 
  4. 4. J. DEMSKI, An Accounting System Structured on a Linear Programming Model, The Accounting Review, 1967. 
  5. 5. M. DESPLAS, Matrice pseudo-inverse de Moore-Penrose et variables duales généralisées en programmation mathématique, RAIRO, Recherche opérationnelle/Operations Research, 1992, 26, n° 4, p. 313-360. Zbl0780.90084MR1196904
  6. 6. Y. IJIRI, F. LEVY et R. LYON, A Linear Programming Model for Budgeting and Financial Planning, Journal of Accounting Research, 1963. 
  7. 7. R. S. KAPLAN et G. L. THOMSON, Overhead Allocation via Mathematical Programming Models, Accounting Review, 1971, 46, (2), p. 352-364. 
  8. 8. J. S. KORNBLUTH et G. R. SALKIN, Linear Programming in Financial Planning, Accountancy Age Books, Haymarket Publishing Limited, 1973. Zbl0315.90068
  9. 9. J. S. KORNBLUTH et G. R. SALKIN, The Management of Corporate Financial Assets: Applications of Mathematical Programming Models, Academie Press, 1987. 
  10. 10. D. LACAZE, Prix Duaux et Comptabilité Analytique, Document de recherche, Groupe de Mathématiques Économiques, Paris, 1980. 
  11. 11. L. D. PYLE, The Generalized Inverse in Linear Programming. Basic Structure, SIAM, May 1972, 22, n° 3. Zbl0244.90026MR309545
  12. 12. J. SAMUELS, Opportunity Costing: An Application of Mathematical Programming, Journal of Accounting Research, 1965. 
  13. 13. G. STRANG, Linear Algebra and lts Applications, 2nd Ed. 1980.Academic Press, 3rd Ed. 1988, Harcourt Brace. Zbl0338.15001

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