Throughput accounting heuristics is still adequate: Response to criticism

作者：

Highlights：

• Analyzes thoroughly Blackstone (2001) and Linhares (2009) product mix selection.

• Illustrates that throughput accounting heuristics works still better than alternatives.

• Heuristics requires some further analysis on varying product characteristics.

• Step-wise changing operating expenses is challenging too, but could also be solved.

摘要

•Analyzes thoroughly Blackstone (2001) and Linhares (2009) product mix selection.•Illustrates that throughput accounting heuristics works still better than alternatives.•Heuristics requires some further analysis on varying product characteristics.•Step-wise changing operating expenses is challenging too, but could also be solved.

论文关键词：Product mix,Throughput accounting,Optimality,Time units

论文评审过程：Received 1 January 2016, Revised 31 March 2016, Accepted 31 March 2016, Available online 12 April 2016, Version of Record 26 April 2016.

论文官网地址：https://doi.org/10.1016/j.eswa.2016.03.051