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Using the analytic hierarchy process and multi-objective programming for the selection of cost drivers in activity-based costing

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  • Schniederjans, Marc J.
  • Garvin, Tim

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  • Schniederjans, Marc J. & Garvin, Tim, 1997. "Using the analytic hierarchy process and multi-objective programming for the selection of cost drivers in activity-based costing," European Journal of Operational Research, Elsevier, vol. 100(1), pages 72-80, July.
    • Handle: RePEc:eee:ejores:v:100:y:1997:i:1:p:72-80
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    1. James S. Dyer, 1990. "Remarks on the Analytic Hierarchy Process," Management Science, INFORMS, vol. 36(3), pages 249-258, March.
    2. Thomas L. Saaty, 1990. "An Exposition of the AHP in Reply to the Paper "Remarks on the Analytic Hierarchy Process"," Management Science, INFORMS, vol. 36(3), pages 259-268, March.
    3. Fatemeh Zahedi, 1986. "The Analytic Hierarchy Process---A Survey of the Method and its Applications," Interfaces, INFORMS, vol. 16(4), pages 96-108, August.
    4. Patrick T. Harker & Luis G. Vargas, 1990. "Reply to "Remarks on the Analytic Hierarchy Process" by J. S. Dyer," Management Science, INFORMS, vol. 36(3), pages 269-273, March.
    5. Kuenz Murphy, Catherine, 1993. "Limits on the analytic hierarchy process from its consistency index," European Journal of Operational Research, Elsevier, vol. 65(1), pages 138-139, February.
    6. James S. Dyer, 1990. "A Clarification of "Remarks on the Analytic Hierarchy Process"," Management Science, INFORMS, vol. 36(3), pages 274-275, March.
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    Cited by:

    1. Pınar Miç & Melik Koyuncu & Jamil Hallak, 2019. "Primary Health Care Center (PHCC) Location-Allocation with Multi-Objective Modelling: A Case Study in Idleb, Syria," IJERPH, MDPI, vol. 16(5), pages 1-23, March.
    2. Shiwei Yu & Shuwen Zhang & Lawrence Agbemabiese & Fukun Zhang, 2017. "Multi-stage goal programming models for production optimization in the middle and later periods of oilfield development," Annals of Operations Research, Springer, vol. 255(1), pages 421-437, August.
    3. Badri, Masood A., 1999. "Combining the analytic hierarchy process and goal programming for global facility location-allocation problem," International Journal of Production Economics, Elsevier, vol. 62(3), pages 237-248, September.
    4. Cinzia Colapinto & Raja Jayaraman & Simone Marsiglio, 2017. "Multi-criteria decision analysis with goal programming in engineering, management and social sciences: a state-of-the art review," Annals of Operations Research, Springer, vol. 251(1), pages 7-40, April.
    5. Badri, Masood A., 2001. "A combined AHP-GP model for quality control systems," International Journal of Production Economics, Elsevier, vol. 72(1), pages 27-40, June.
    6. Burritt, Roger & Schaltegger, Stefan, 2014. "Accounting towards sustainability in production and supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 327-343.
    7. Brijesh Ainapur & Ritesh Singh & P.R.Vittal, 2011. "Toc Approach for Supply Chain Performance Enhancement," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 2(4), pages 163-178, December.
    8. Ho, William, 2008. "Integrated analytic hierarchy process and its applications - A literature review," European Journal of Operational Research, Elsevier, vol. 186(1), pages 211-228, April.
    9. Kengpol, Athakorn & Meethom, Warapoj & Tuominen, Markku, 2012. "The development of a decision support system in multimodal transportation routing within Greater Mekong sub-region countries," International Journal of Production Economics, Elsevier, vol. 140(2), pages 691-701.
    10. Wann-Ming Wey & Kuei-Yang Wu, 2008. "Interdependent Urban Renewal Project Selection under the Consideration of Resource Constraints," Environment and Planning B, , vol. 35(1), pages 122-147, February.
    11. Gabriel, Steven A. & Kumar, Satheesh & Ordonez, Javier & Nasserian, Amirali, 2006. "A multiobjective optimization model for project selection with probabilistic considerations," Socio-Economic Planning Sciences, Elsevier, vol. 40(4), pages 297-313, December.
    12. Clément Thomas & Michel Gervais, 2008. "Le problème du regroupement des activités dans la modélisation ABC:une approche possible," Revue Finance Contrôle Stratégie, revues.org, vol. 11(4), pages 137-170, December.
    13. Belaid Aouni & Sheila McGillis & Mustafa Elkasih Abdulkarim, 2017. "Goal programming model for management accounting and auditing: a new typology," Annals of Operations Research, Springer, vol. 251(1), pages 41-54, April.
    14. Ho, Hui-Ping & Chang, Ching-Ter & Ku, Cheng-Yuan, 2015. "House selection via the internet by considering homebuyers’ risk attitudes with S-shaped utility functions," European Journal of Operational Research, Elsevier, vol. 241(1), pages 188-201.
    15. Baykasoglu, Adil & Kaplanoglu, Vahit, 2008. "Application of activity-based costing to a land transportation company: A case study," International Journal of Production Economics, Elsevier, vol. 116(2), pages 308-324, December.
    16. Homburg, Carsten, 2004. "Improving activity-based costing heuristics by higher-level cost drivers," European Journal of Operational Research, Elsevier, vol. 157(2), pages 332-343, September.
    17. Md Shahab Uddin & Pennung Warnitchai, 2020. "Decision support for infrastructure planning: a comprehensive location–allocation model for fire station in complex urban system," Natural Hazards: Journal of the International Society for the Prevention and Mitigation of Natural Hazards, Springer;International Society for the Prevention and Mitigation of Natural Hazards, vol. 102(3), pages 1475-1496, July.
    18. Tsai, Wen-Hsien & Hung, Shih-Jieh, 2009. "Dynamic pricing and revenue management process in Internet retailing under uncertainty: An integrated real options approach," Omega, Elsevier, vol. 37(2), pages 471-481, April.
    19. W-H Tsai & W-C Chou & W Hsu, 2009. "The sustainability balanced scorecard as a framework for selecting socially responsible investment: an effective MCDM model," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 60(10), pages 1396-1410, October.
    20. Vaidya, Omkarprasad S. & Kumar, Sushil, 2006. "Analytic hierarchy process: An overview of applications," European Journal of Operational Research, Elsevier, vol. 169(1), pages 1-29, February.
    21. Wang, Ge & Huang, Samuel H. & Dismukes, John P., 2004. "Product-driven supply chain selection using integrated multi-criteria decision-making methodology," International Journal of Production Economics, Elsevier, vol. 91(1), pages 1-15, September.

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