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首页> 外文期刊>International journal of productivity and quality management >Decision making in maintenance using analytical hierarchy process and time-driven activity based costing
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Decision making in maintenance using analytical hierarchy process and time-driven activity based costing

机译：使用分析层次结构过程和基于时间驱动的活动的成本核算进行维护决策

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Decision-making in maintenance is typically a complex and confusing exercise, characterised by trade-offs between strategic objectives, quality of products, and economic impacts. This paper proposes a cost-benefit study, which simplifies distinctness between competing alternatives of maintenance performance improvement and associated gains. The methodology followed in this paper is based on using two major parts. The first part deals with the use of multi-criteria decision analysis (MCDA) method especially the analytical hierarchy process (AHP). The second part concerns the cost-benefit chapter which is approached by time-driven activity based costing (TDABC). The selection of appropriate actions for maintenance improvement involves multiple criteria decision making such as cost, benefit, reliability and safety. Some of those criteria cannot easily be condensed into a financial value, which complicates making comparisons and trade-offs. The proposed model can be used to support managers to control different sub-processes of maintenance, also to improve decisions using ranking of proposed actions. This model gives also an idea on actions possible of each action using time-driven activity based costing. This paper is one of few papers in maintenance proposing a set of improvement actions accompanied with their weight and their estimated gain. The research findings are experimented in a heavy industry company based in Morocco. Further researches could experiment this model in a maintenance department of a different industry type.
机译：维护决策通常是一项复杂而混乱的工作，其特征是战略目标，产品质量和经济影响之间的权衡取舍。本文提出了一项成本效益研究，该研究简化了维护性能改进的竞争方案与相关收益之间的区别。本文采用的方法基于两个主要部分。第一部分处理多准则决策分析（MCDA）方法的使用，尤其是分析层次结构过程（AHP）的使用。第二部分涉及成本效益一章，可通过时间驱动的基于活动的成本核算（TDABC）来了解。选择适当的维护改进措施涉及多项标准决策，例如成本，收益，可靠性和安全性。这些标准中的某些不能轻易地转化为财务价值，这使得进行比较和权衡变得复杂。所提出的模型可以用来支持管理者控制维护的不同子过程，也可以通过对所提议的动作进行排名来改善决策。该模型还使用基于时间驱动的基于活动的成本核算，给出了每个活动可能采取的行动的想法。本文是维护方面为数不多的论文之一，其中提出了一系列改进措施，以及其权重和估计的收益。研究结果在摩洛哥的一家重工业公司中进行了实验。进一步的研究可以在不同行业类型的维护部门中对该模型进行试验。

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