The estimation of costs allocated to each customer when serving them in a collaborative logistic operation is a complex problem whose solution is computationally very expensive. In this work the case of central horizontal collaboration for vehicle routing problems with time windows and a central...

The estimation of costs allocated to each customer when serving them in a collaborative logistic operation is a complex problem whose solution is computationally very expensive. In this work the case of central horizontal collaboration for vehicle routing problems with time windows and a central...

Cost allocation is one of the important issues in cost accounting. How are the costs incurred allocated to cost objects, such as products, customer groups, activities, and divisions? Companies usually distinguish between operating departments and supporting departments. Operating department is a...

This paper performs a forensic analysis of Microsoft Corporation’s transfer pricing cost sharing arrangement based on forensic economic analysis of public and information, including Microsoft’s SEC and foreign country regulatory filings, documents disclosed during a recent federal court...

When actions by one agent force another to deviate from their agreements with a third, "victim" turns into "injurer" in the chain's subsequent steps. Should the chain's initiator be responsible only for the direct harm they cause or also bear some of the indirect losses they trigger? Through an...

Background: Achieving universal health coverage (UHC) is a global priority and a keystone element of the 2030 Sustainable Development Goals. However, COVID-19 is causing serious impacts on tax revenue and many countries are facing constraints to new investment in health. To advance UHC progress,...

This paper performs a forensic analysis of Cisco’s transfer pricing cost sharing arrangement based on forensic economic analysis of public information, including Cisco’s SEC and foreign country regulatory filings, published materials containing insider accounts of Cisco’s operations,...

This paper performs a forensic analysis of eBay’s transfer pricing cost sharing arrangement based on forensic economic analysis of public information, including eBay’s SEC and foreign country regulatory filings, court proceedings, case studies, published materials containing insider accounts...

Background: Achieving universal health coverage (UHC) is a global priority and a keystone element of the 2030 Sustainable Development Goals. However, COVID-19 is causing serious impacts on tax revenue and many countries are facing constraints to new investment in health. To advance UHC progress,...

When actions by one agent force another to deviate from their agreements with a third, “victim” turns into “injurer” in the chain’s subsequent steps. Should the chain’s initiator be responsible only for the direct harm they cause or also bear some of the indirect losses they trigger?...

Chapter 1. Traditional and Management Engineering in Operational Decision-Making -- Chapter 2. Capacity and Patient Flow Problems -- Chapter 3. Staffing and Scheduling Problems with Uncertain Patient Demand -- Chapter 4. Staffing and Resource Allocation Problems Amenable to Analytic Optimization...

Target costing is a well-established strategic cost management tool in theory and practice. The original target costing model implies independence of customer preferences resulting in additive utility functions for the customer-oriented optimization of cost structures. We argue that this...

Minimum-cost spanning tree problems are well-known problems in the operations research literature. Some agents, located at different geographical places, want a service provided by a common supplier. Agents will be served through costly connections. Some part of the literature has focused,...

In this paper we explore the relationship between an equitable distribution of the cost shares in public-good provision on the one hand and the core property of an allocation on the other. In particular we show that it is an inhomogeneous distribution of cost shares that motivates some coalition...