A model for the application of data envelopment analysis (DEA) in activity-based management (ABM)

被引：8
|
作者：
Mota, S [1 ]
Benzecry, JH [1 ]
Qassim, RY [1 ]
机构：
[1] Fed Univ Rio De Janeiro, Sch Engn, Dept Engn Mech, BR-21945970 Rio De Janeiro, Brazil
来源：
INTERNATIONAL JOURNAL OF TECHNOLOGY MANAGEMENT | 1999年 / 17卷 / 7-8期
关键词：
activity-based costing; activity-based management; data envelopment analysis;
D O I：
10.1504/IJTM.1999.002749
中图分类号：
T [工业技术];
学科分类号：
08 ;
摘要：
The objective of this work is to provide a quantitative model for activity-based management (ABM). The model developed is based on data envelopment analysis (DEA), an established operational research technique for productivity and efficiency determinations. Activity centres are considered as decision-making units (DMUs) whose efficiencies are determined by solution of the ABM/DEA model. ABM follows from activity-based costing (ABC) whereby ABC information is employed in improvement and cost reduction programmes. A real case study of an oilrig drill factory is used to illustrate the application of the model.
引用
收藏
页码：861 / 868
页数：8
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