The objective of the article is to define rules for establishing a high quality costing system to measure the costs of products, customers, and other cost objects in a manufacturing enterprise. The pros and cons of all existing costing methods are discussed in the article, as are the methods...

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...

We consider three new axioms for surplus sharing problems. The first is strong monotonicity which says that workers should be rewarded for increases in productivity and the second says that productive workers should receive some compensation. The third requires that the surplus sharing rule...