| Tekijä: | Angelis, D.I. Lee, C.Y. |
| Otsikko: | Strategic investment analysis using activity-based costing (ABC) concepts and analytical hierarchy process (AHP) techniques (Entscheidungsmodell, Fertigungskosten) |
| Lehti: | International Journal of Production Research
1996 : MAY, VOL. 34:5, p. 1331-1345 |
| Asiasana: | |
| Vapaa asiasana: | INVESTITIONSANALYSE, KOSTENZURECHNUNG, UNTERNEHMENSSTRATEGIE, KOSTENRECHNUNG |
| Kieli: | eng |
| Tiivistelmä: | An increasing number of organizations are using ABC to gain insight into manufacturing activities and processes as well as product costing. The natural logic of ABC can also be applied to strategic decisions. This paper presents a methodology that ties investment decisions to ABC concepts using AHP. By using AHP, both monetary and non-monetary benefits can be included in the analysis. The goal of the decision process is to evaluate investment alternatives based on their impact on activities and their contribution to organizational goals. |
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