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Analysis of Multi-product Break-even with Uncertain Information*
BibTeX
@MISC{Luisa_analysisof,
author = {Lazzari Luisa and L. Moriñigo and María Silvia},
title = {Analysis of Multi-product Break-even with Uncertain Information*},
year = {}
}
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Abstract
We revise the classic methodology to find the multi-product break-even point. In the current paper we propose a solution to the problem under uncertainty conditions, based on Durán Herrera’s crisp approach [3] and applying fuzzy linear programming. We introduce the concept of approximate break-even for cases in which, due to the nature of the problem, it is not possible to find the break-even point. We propose two situations to deal with approximate break-even when the information regarding marginal contributions and /or total fixed costs is uncertain. A fuzzy linear programming method is applied to the study of a real case in a small enterprise. The characteristics of this case make it necessary to use integer linear programming.
Keyphrases
multi-product break-even uncertain information approximate break-even real case current paper multi-product break-even point break-even point classic methodology fuzzy linear programming uncertainty condition total fixed cost fuzzy linear programming method small enterprise integer linear programming marginal contribution herrera crisp approach
