[Autom. eng. transl.] The present research aims to describe the behavior of business costs of various classes and the marginality in managerial and administrative balances, both through final assessments and estimates. Traditionally these analyzes are carried out considering static situations of environment-company; in the wider doctrinal framework of programming and control, however, it is also essential to have dynamic, quadratic and stochastic linear and non-linear optimization analyzes, with analytical accounting applications and in particular cost accounting. The aim is therefore to illustrate the problems of choice, with the aid of the most common linear optimization application software, also proposing methods by means of which a constraint of causality (or non-anticipation) of decisions is imposed - See Birge and Louveaux (1997) and among the Altri Azzini (1961); Babad and Balachandran (1993); Brunetti (1979); Capodaglio (1992); Collini (1993); Cooper et al. (1992); Corticelli (1987); Demsky and Feltham (1976); Fanni (1971); Galassi and Cilloni (2012); Paganelli (1962); Selleri (1999). The instability of internal and external conditioning requires a constant adaptation of data and basic assumptions, therefore the definition of multiple business management scenarios and their continuous change. The flexibility of management, today more than in the past, is an indispensable condition for continuity, especially in terms of cost rationalization. The attitude of the management to respond appropriately and promptly to internal and external conditioning cannot in fact avoid a careful analysis also of the economic viability of the company.
|Translated title of the contribution||[Autom. eng. transl.] Cost accounting, special margins and linear optimization|
|Number of pages||43|
|Publication status||Published - 2014|
|Name||COLLANA DI RICERCHE AZIENDALI|