haku: @author Schniederjans, M. / yhteensä: 4
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| Tekijä: | Schniederjans, M. Garvin, T. |
| Otsikko: | Using the analytic hierarchy process and multi-objective programming for the selection of cost drivers in activity-based costing |
| Lehti: | European Journal of Operational Research
1997 : JUL 1, VOL. 100:1, p. 72-96 |
| Asiasana: | OPERATIONAL RESEARCH MATHEMATICAL PROGRAMMING MANAGEMENT ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | Activity-Based Costing (ABC) makes use of multiple cost drivers. The selection of these cost drivers from a set of candidate cost drivers can pose a difficult selection problem. This paper proposes the use of the Analytic Hierarchy Process (AHP) and a multi-objective programming methodology as aids in making cost driver selections. A demonstration of the application of these methodologies in ABC cost driver selection is presented. The informational efficacy of the proposed combined methodologies is also discussed. |
SCIMA