Hegazi Mohamed O
Department of Computer Science, College of Computer Engineering and Science, Prince Sattam Bin Abdulaziz University, Al-Kharj, Saudi Arabia.
Heliyon. 2024 Dec 4;10(24):e40932. doi: 10.1016/j.heliyon.2024.e40932. eCollection 2024 Dec 30.
This paper presents a novel approach for simulating and optimizing production costing systems using linear programming. The proposed method employs a linear programming algorithm to simulate the behavior of production costs and to derive optimal solutions, including cost minimization, resource maximization, and economic returns. This approach has been implemented as a standard platform computer application, which automatically processes the costing system to reflect real-world behavior accurately. The developed application was tested on a university college costing system. The results demonstrated that the approach effectively simulates production costing systems and provides comprehensive reports and results, such as optimal costs, efficient resource utilization, and profit calculations. All processes are stored automatically in a database, supported by a full user interface with forms for ease of use. This approach is valuable for controlling costs and aiding decision-making processes. The versatility and efficiency of the linear programming model, particularly in handling large datasets and linear relationships, make it a powerful tool in various sectors.
本文提出了一种使用线性规划来模拟和优化生产成本系统的新颖方法。所提出的方法采用线性规划算法来模拟生产成本的行为并得出最优解，包括成本最小化、资源最大化和经济回报。这种方法已被实现为一个标准的平台计算机应用程序，它能自动处理成本核算系统以准确反映实际行为。所开发的应用程序在一所大学学院的成本核算系统上进行了测试。结果表明，该方法能有效地模拟生产成本系统，并提供全面的报告和结果，如最优成本、高效的资源利用和利润计算。所有流程都自动存储在数据库中，并由一个带有表单的完整用户界面提供支持，以便于使用。这种方法对于控制成本和辅助决策过程很有价值。线性规划模型的通用性和效率，特别是在处理大型数据集和线性关系方面，使其成为各个领域的强大工具。
