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

Article Abstract:

The Zero-One Goal Programming (ZOGP) and the Analytic Hierarchy Process (AHP) were utilized for cost driver selection decision making in activity-based costing. The use of the AHP and multi-objective programming methodology for making cost driver selections involved the selection of an appropriate cost driver from a larger set of available cost drivers based on goal programming. Furthermore, the AHP approach coupled with the multiple selection criteria can bring consistency to the cost driver selection process.

Operations Research, Optimization theory, Managerial accounting, Mathematical programming

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Designing a quality control system in a service organization: a goal programming case study

Article Abstract:

A study was conducted to identify quality attribute sets which can be used to formulate general guidelines for quality control (QC) system design. A goal programming model was developed to choose the best set of QC tools providing customer feedback. Twelve attributes were identified as measures of the quality of QC system design: image, responsiveness, sensorial appeal, competence, dependability, security, attitude, consistency, communication skills, conformance to requirements, flexibility and attitude.

Quality management, Design and construction, Services industry, Service industries, Quality control equipment

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Multinational acquisition analysis: a zero-one goal programming model

Article Abstract:

The International Business Expansion (IBE) model is used to analyze a case study involving a company in the process of acquiring another firm in another country. The IBE model is proposed as an approach to the selection of a company or country in strategic acquisition studies. Duality, sensitivity analysis and probabilistic data are discussed as tools for use with the model.

Models, Acquisitions and mergers, International business enterprises, Multinational corporations

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