PurposeDiagnosis of lymph node metastasis (LNM) is critical for patients with pancreatic ductal adenocarcinoma (PDAC). They may serve as customizable templates for various use cases in research, practice, and education.
SIMPLEXLP SUMPRODUCT DIVIDE BY ZERO DOWNLOAD
The complete spreadsheet implementations in the form of three ready-to-use Excel files (deterministic, stochastic, and robust version) are available for download at Mendeley Data.
SIMPLEXLP SUMPRODUCT DIVIDE BY ZERO VERIFICATION
The data sets and the spreadsheet implementations may be reused a) by researchers in management and cost accounting as well as in operations research and quantitative methods for verification and for further development of the linkage concept and of the underlying optimization models b) by practitioners for gaining insight into the data requirements, methods, and benefits of the proposed linkage, thus supporting continuing education and c) by instructors in academia who may find the data and spreadsheets valuable for classroom use in advanced courses. The data and spreadsheet implementations described in this article were used in a research article entitled “Making better decisions by applying mathematical optimization to cost accounting: An advanced approach to multi-level contribution margin accounting”.
This paper provides specifications for compatible solver add-ins and for executing sensitivity analysis. The linkage between multi-level contribution margin accounting and MLFCP is implemented in three spreadsheet files, including versions for deterministic optimization, stochastic optimization, and robust optimization. The data are processed and analyzed by means of mathematical optimization techniques and sensitivity analysis.
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They include resource-related data, market-related data, and data from cost accounting needed to analyze the profitability of a company´s products and organizational entities in the presence of hierarchically structured fixed costs. For the data, plausible fictitious values have been assumed taking into consideration the calculation principles in cost accounting where applicable. This linkage can reveal previously hidden optimization potentials within the framework of multi-level contribution margin accounting, thus providing better information for decision making in companies and other organizations. This article describes the data, data flows, and spreadsheet implementations for linking multi-level contribution margin accounting as a subsystem in cost accounting with several versions of a multi-level fixed-charge problem (MLFCP), the latter based on the optimization approach in operations research.
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