FEASIBILITY IN MULTIPLE OBJECTIVES

• Autor(a) principal: Ercole, Raúl Alberto
• Data de Publicação: 2007
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/134
• topic: Factibilidad; Objetivos; Programación; Emprendimiento.

In general, organizations establish different objectives. Singleness in the organizational goal is not common. The objectives can be, without a doubt, ordered hierarchically, and thus originate a need to find appropriate answers to a planning model that contemplates, justly, variety of objectives to be attempted at somehow, but, repeatedly, the enhancement of one leads to the detriment of another or other ones. In this article, we present a model –among so many feasible to be analyzed - which allows to carry out planning for multiple objectives prioritized by some criterion of the organization, in this specific case, a micro enterprise of manufacturing a new product. It is in that part that the application of quantitative methods of management can constitute a valuable tool for an appropriate planning. Particularly, mathematical programming (linear, non-linear, integral, of goals) is an example of concrete application of a prescriptive model (that tries to optimize the solution) in a case of multiple objectives planning. The last part of the study considers an example of application of the technique described for an enterprise in which one wants to maximize one’s participation in the market and one’s monthly use (objectives in conflict), with an additional series of restrictions and goals, and having as variables of decision on price, investment in marketing, the policy for sales financing and the mixture of raw materials of different qualities. The conclusion emphasizes the importance of quantitative methods for management to reach a solution that contemplates the proposed objectives in the best possible way. Keywords: Feasibility. Objectives. Programming. Enterprise.