Integrating Operations Management Into Cost Systems: An Accounting Approach To Linear Programming

Dennis F. Togo
2011 Journal of Business Case Studies (JBCS)  
Managers rely on information from cost accounting systems in building operations management models to support their decision-making. Yet, the link between accounting and operations management techniques within a business information system can be improved. Cost accountants provide critical input for decision models, but, they often have difficulty using decision models and relating results back into the cost accounting information system. The Keano Macadamia Nut Company is a cross-functional
more » ... rcise which illustrates a cost accounting system providing data for a linear programming problem; the use of linear programming to obtain a solution to a profit maximization problem, and a connection of the models optimal solution back into the cost accounting system.
doi:10.19030/jbcs.v1i4.4931 fatcat:lmoaz2dpzrcqjiuyuof7tvhniq