A Theoretical Basis for the Rational Formation of Production Planning and Control (PPC) Systems

The analytic importance of the economic theory for the area of production management can be shown by many references. From the methodical-theoretical point of view, however, production management and production theory have experienced the most fruitful prospects for expansion through the activity analysis developed by KOOPMANS (1951) which has gradually been introduced into the considerations of business management (WITTMANN 1968, FANDEL 1987, DYCKHOFF 1988). The efficiency of the activity analysis as an examination instrument and modelling concept is founded on many circumstances and advantages.