Using the Analytic Hierarchy Process and multi-objective programming for the selection of cost drivers in activity-based costing

被引：96

作者：

Schniederjans, MJ

Garvin, T

机构：

[1] UNIV NEBRASKA,COLL BUSINESS ADM,LINCOLN,NE 68588

[2] WAYNE STATE UNIV,DIV BUSINESS,WAYNE,NE 68787

来源：

EUROPEAN JOURNAL OF OPERATIONAL RESEARCH | 1997年 / 100卷 / 01期

关键词：

mathematical programming; goal programming; Analytic Hierarchy Process; management accounting; cost driver selection;

D O I：

10.1016/S0377-2217(96)00302-5

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

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. (C) 1997 Elsevier Science B.V.

引用

页码：72 / 80

页数：9

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