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首页> 外文期刊>International Journal of Production Research >An analytical framework based on AHP and activity-based costing to assess the value of competencies in production processes
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An analytical framework based on AHP and activity-based costing to assess the value of competencies in production processes

机译：一个基于AHP和基于活动的成本核算的分析框架，以评估生产过程中胜任力的价值

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摘要

In this paper we present a model based on activity based costing and analytic hierarchy process to assess the impact of individual competencies on value creation and its application to a case study of a small manufacturing firm. Namely, our model is designed to support managers to deal with the following concrete situation: suppose that a company has decided to acquire a new type of equipment/technology to improve a process and deliver a superior performance to its customers, and suppose that this change requires in turn the acquisition of one or more individual competencies. Our model will support managers to answer to these questions: what is the cost of acquiring the new competence compared with the value generated by the improved process? Is it preferable to develop the competence internally or to acquire it on the market? In general, we argue that the proposed method can support managers to lay out a systematic description of the problematic link between individual competencies, organisational capabilities and critical market performances. Through the development and application of an analytical tool, this work intends to contribute to bridge the literature on the evaluation of individual competencies with the strategic interpretation of production competencies as organisational distinctive assets for value creation and as sources of sustained competitive advantage.
机译：在本文中，我们提出了一个基于活动成本法和层次分析法的模型，以评估个人能力对价值创造的影响及其在小型制造企业案例研究中的应用。即，我们的模型旨在支持经理处理以下具体情况：假设一家公司已决定购买一种新型的设备/技术，以改善流程并为客户提供卓越的绩效，并假设这种变化依次需要获得一个或多个个人能力。我们的模型将支持经理回答以下问题：与通过改进流程所产生的价值相比，获得新能力的成本是多少？内部发展能力还是在市场上获得能力是更可取的？总的来说，我们认为所提出的方法可以支持经理人对个人能力，组织能力和关键市场绩效之间的问题联系进行系统的描述。通过开发和应用分析工具，这项工作旨在为评估个人能力与将战略作为生产价值的组织独特资产和持续竞争优势来源的生产能力进行战略解释之间的桥梁做出贡献。

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