Abstract
The medium-to-short-term model is a component of an hierarchical approach with three levels, which is suitable to represent the problem of audit-staff scheduling from the user’s point of view [2]. The formulation of the model is based on the results of an empirical study conducted among 200 of the biggest German audit companies. The medium-to-short-term planning disaggregates the results of the first level, the medium-term planning, for one week and all auditors [1]. The outcome is a schedule that specifies for each auditor — on the basis of periods of four hours — all the phases in which the auditor is involved in the considered week. The objective function minimizes the total costs of the resulting schedule.
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Salewski, F., T. Bartsch, E. Pesch (1993): Auftragsterminierung für die taktisch-operative Personaleinsatzplanung in Wirtschaftsprüfungsgesellschaften, Discussion Paper, Universität Kiel.
Salewski, F., A. Drexl (1993): Personaleinsatzplanung in Wirtschaftsprüfungsgesellschaften — Bestandsaufnahme und konzeptioneller Ansatz, to appear in: Zeitschrift für Betriebswirtschaft.
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© 1994 Springer-Verlag Berlin · Heidelberg
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Bartsch, T., Salewski, F. (1994). Audit-Staff Scheduling: Methods for the Medium-to-Short-Term Level. In: Operations Research Proceedings 1993. Operations Research Proceedings, vol 1993. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-78910-6_33
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DOI: https://doi.org/10.1007/978-3-642-78910-6_33
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-540-57862-8
Online ISBN: 978-3-642-78910-6
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