Pilot, Chris; Pilot, Steve A model for allocated versus actual costs in assignment and transportation problems. (English) Zbl 0933.90009 Eur. J. Oper. Res. 112, No. 3, 570-581 (1999). Summary: We present a simple mathematical model which will relate the actual cost spent in accomplishing a task to the dollars budgeted for that task. In the specific instances of assignment and transportation problems we show how to minimize total dollars spent given total dollars allocated. We show furthermore how to quantitatively measure the work done along each arc in such problems. The total work, which will measure how fixed costs are realized across various arcs for a given prescribed effort, can then be minimized. It is shown that this, in general, leads to a third type of optimal solution which is different from those optimal solutions obtained by minimizing either total cost or total dollars allocated. Cited in 3 Documents MSC: 90B06 Transportation, logistics and supply chain management 91B32 Resource and cost allocation (including fair division, apportionment, etc.) Keywords:modelling; optimization; network analysis; assignment; transportation PDF BibTeX XML Cite \textit{C. Pilot} and \textit{S. Pilot}, Eur. J. Oper. Res. 112, No. 3, 570--581 (1999; Zbl 0933.90009) Full Text: DOI OpenURL References: [1] D.R. Anderson, D.J. Sweeney, T.A. Williams, Quantitative Methods for Business, 7th ed., West Publishing Co., St. Paul, 1994 [2] F.S. Hillier, G.J. Lieberman, Introduction to Operations Research, 5th ed., McGraw-Hill, New York, 1990 · Zbl 0155.28202 [3] Locke, E.A., The relationship of intentions to level of performance, Journal of applied psychology, 50, 60-66, (1966) [4] Locke, E.A., Relationship of goal level to performance level, Psychological reports, 20, 1068, (1967) [5] Locke, E.A.; Lee, C.; Bobko, P., Effect of self-efficacy, goals and task strategies on task performance, Journal of applied psychology, 69, 241-251, (1984) [6] Latham, G.P.; Shell, T.P.; Saari, I.M., The effects of participation and goal difficulty on performance, Personnel psychology, 35, 667-686, (1982) [7] D. Halliday, R. Resnick, Fundamentals of Physics, 2nd ed., Wiley, New York, 1986, pp. 569-573. [8] D. Giancoli, General Physics, Prentice-Hall, Englewood Cliffs, NJ, 1984, pp. 523-526. This reference list is based on information provided by the publisher or from digital mathematics libraries. Its items are heuristically matched to zbMATH identifiers and may contain data conversion errors. It attempts to reflect the references listed in the original paper as accurately as possible without claiming the completeness or perfect precision of the matching.