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Audit-Staff Scheduling: Methods for the Medium-to-Short-Term Level

  • Thomas Bartsch
  • Frank Salewski
Conference paper
Part of the Operations Research Proceedings book series (ORP, volume 1993)

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.

References

  1. [1]
    Salewski, F., T. Bartsch, E. Pesch (1993): Auftragsterminierung für die taktisch-operative Personaleinsatzplanung in Wirtschaftsprüfungsgesellschaften, Discussion Paper, Universität Kiel.Google Scholar
  2. [2]
    Salewski, F., A. Drexl (1993): Personaleinsatzplanung in Wirtschaftsprüfungsgesellschaften — Bestandsaufnahme und konzeptioneller Ansatz, to appear in: Zeitschrift für Betriebswirtschaft.Google Scholar

Copyright information

© Springer-Verlag Berlin · Heidelberg 1994

Authors and Affiliations

  • Thomas Bartsch
    • 1
  • Frank Salewski
    • 1
  1. 1.Christian-Albrechts UniversitätKielGermany

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