Improving simulation model analysis and communication via design of experiment principles: an example from the simulation-based design of cost accounting systems
| Autor: | Sina Hocke, Matthias Meyer, Iris Lorscheid |
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| Rok vydání: | 2015 |
| Předmět: |
Service (systems architecture)
Cost allocation Computer science Process (engineering) Strategy and Management Design of experiments Simulation modeling Cost accounting Management Science and Operations Research Field (computer science) Management Information Systems Management of Technology and Innovation Accounting Management accounting Systems engineering |
| Zdroj: | Journal of Management Control. 26:131-155 |
| ISSN: | 2191-477X 2191-4761 |
| DOI: | 10.1007/s00187-015-0216-z |
| Popis: | Simulation offers management accounting research many benefits, such as the ability to model and to experiment with complex and large systems. At the same time, the acceptance of this method is hampered by a feeling of complexity often associated with simulation models and their behavior, as well as with challenges in communicating the models’ results. This study shows how these challenges can be addressed via the systematic use of design of experiment (DOE) principles. The DOE process framework is applied to a simulation model of a cost accounting system that is used to quantitatively evaluate two different methods for the allocation of service costs. As a result, we not only demonstrate the potential and benefits of simulation in the field of management accounting, but also show how DOE principles can help to improve understandings of simulation model behavior and the communication of simulation results. |
| Databáze: | OpenAIRE |
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