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首页> 外文期刊>International Journal of Business and Management >The Use of Time Driven Activity Based Costing and Analytic Hierarchy Process Method in the Balanced Scorecard Implementation
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The Use of Time Driven Activity Based Costing and Analytic Hierarchy Process Method in the Balanced Scorecard Implementation

机译：基于时间驱动活动的成本核算和层次分析法在平衡计分卡实施中的使用

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摘要

Balanced scorecard (BSC) functions as an action plan for the basis of establishing the strategy which is defined with critical success factors. BSC classifies the vision and strategy of the enterprise in four perspectives in which financial and non financial scales are used. BSC becomes a strong method for planning, developing and transforming the strategy. An active planning is needed in order to settle a strategy. In this study, time driven Activity Based Costing (TDABC) is important not only in the process of providing full and in time information which aim at serving both the customer and cost goals. On the other hand, Analytic Hierarchy Process (AHP) is a decision making method used for evaluating various criteria in order to choose the best one while determining critical success criteria. The aim is to create a modeling in order to integrate BSC with TDABC and AHP in order to provide an effective strategic decision support process.
机译：平衡计分卡（BSC）用作制定计划的基础上的行动计划，该计划由关键成功因素定义。 BSC从使用财务和非财务规模的四个角度对企业的愿景和策略进行了分类。 BSC成为规划，开发和转换策略的强大方法。需要积极的计划来制定策略。在这项研究中，时间驱动的基于活动的成本核算（TDABC）不仅在提供旨在服务于客户和成本目标的完整且及时的信息的过程中很重要。另一方面，层次分析法（AHP）是一种决策方法，用于评估各种标准，以便在确定关键的成功标准时选择最佳标准。目的是创建一个模型，以便将BSC与TDABC和AHP集成在一起，以提供有效的战略决策支持流程。

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