Multiproduct Cost-Volume-Proﬁt Model: A Resource Reallocation Approach for Decision Making
Journal of Cost Analysis and Parametrics
This work addresses the problem of reallocating productive resources to maximize profit. Most con-tributions to the topic focus on developing or improving the Cost-Volume-Profit model to obtain solutions that provide an ideal mix of products before the data is given. In particular, some algo-rithms are available for the problem, such as the ones proposed by Kakumanu and Shao and Feng. However, these proposals do not consider the minimum number of units to be produced, and the real-location of productive resources for each product is a problem found in these studies. Bearing this in mind, a new algorithm based on individual financial revenue is proposed. Computational results indicate that the proposed method can be utilized as a decision support system.
Gabriel Soares Zica Bergo received his bachelor’s degree in Management from the University of Brasília (UnB).
Bruna Hoffmeister Lucas received her bachelor’s degree in Industrial Engineering from the University of Brasília (UnB).
Vinicius Amorim Sobreiro is an adjunct professor at the Department of Management at the University of Brasília. He holds a Ph.D. in Production Engineering. He received his bachelor’s degree in Economics from the Antônio Eufrásio Toledo College.
Marcelo Seido Nagano is an adjunct professor in the Production Engineering Department at the Engineering School of São Carlos, University of São Paulo. He holds a Ph.D. in Mechanical Engineering from the University of São Paulo.