تحديد التشكيلة المثلى للبدائل الاستثمارية باستخدام نماذج البرمجة الرياضية

Abstract EN

The goal of this paper is first, to determine the ideal combination of investment alternatives by using mathematical programming models.

The paper is also concerned with the role of the managerial accountant in this regard.

In order to achieve this goal, this paper presents accounting standards and assumptions that are found in the classic accounting thought.

Secondly, the use of integer programming models in the determination of the ideal combination for investment alternatives is discussed.

Finally, dynamic programming models are also discussed for the same purpose.

Numerical examples are given for illustration.

The conclusion reached at in this paper is this: the use of dynamic programming models in the determination of the ideal combination of investment alternatives is time, effort and cost saving.

It is also accurate.

There are, however, a few limitations which the paper looks at briefly.