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An Overview of the Analytic Hierarchy Process (AHP) and Its Applications to Determine Benchmarking Criteria in Industrial Companies

An Overview of the Analytic Hierarchy Process (AHP) and Its Applications to Determine Benchmarking Criteria in Industrial Companies
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摘要 This paper determines benchmarking criteria from the actors' point of view, who are involved in benchmarking processes within four Libyan industrial companies (LICs). It also describes an application of the analytic hierarchy process (AHP), which can help an organization to determine its benchmarking criteria. It presents a structured hierarchy for assessing the key capabilities using the AHP. The hierarchy is illustrated using the four main criteria that manufacturing companies will consider when carrying out benchmarking. AHP and benchmarking techniques make the implementation and analysis studies more effective, easy, and applicable to companies. Further, AHP is used to calculate the relative weights of criteria, sub-criteria, and specific sub-criteria, to prioritize them, and finally to select the important benchmarking criteria within each of the four companies investigated. The overall findings suggest that quality control is the most important criterion considered to be benchmarked in companies Q and R. Meanwhile, cost control is considered as the most important criterion to be benchmarked in companies S and T1.
机构地区 University of Sharjah
出处 《Journal of Modern Accounting and Auditing》 2012年第11期1673-1690,共18页 现代会计与审计(英文版)
关键词 BENCHMARKING analytic hierarchy process (AHP) HIERARCHY pair-wise comparison multi-criteriaanalysis 层次分析法 计算标准 基准程序 工业企业 AHP 应用 层次结构 基准测试
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