Connections Among Optimization Models with Uncertainties, ABC and RBV

Optimization models (in particular, with uncertainties) and Activity Based Costing (ABC) and Resource Based View (RBV) of the firm theory are usually separated in theory and applications. We analyze the connections among them, with a focus on stochastic programming, showing how they can all be used as decision support instruments for strategic planning problems, especially concerning resources and services (or products). Such connections produce a multiplicative positive effect as we can use the potential of mathematical modeling with data from the ABC system and a taxonomy of resources from the RBV: the latter can also help us for the interpretation of results after applying stochastic (or mathematical) models and solution methods.