文化大學機構典藏 CCUR:Item 987654321/30604
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 47121/50987 (92%)
造访人次 : 13817708      在线人数 : 257
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    主页 ‧ 登入 ‧ 上传 ‧ 说明 ‧ 关于CCUR ‧ 管理 到手机版


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://irlib.pccu.edu.tw/handle/987654321/30604


    题名: Application of a hybrid dynamic MCDM to explore the key factors for the internal control of procurement circulation
    作者: Chen, Fu-Hsiang
    贡献者: Dept Accounting
    关键词: internal control
    procurement circulation
    DEMATEL
    VIKOR
    DANP
    日期: 2015-05
    上传时间: 2015-10-23 13:54:36 (UTC+8)
    摘要: Decisions related to the internal control measurement of procurement circulation are inherently multiple criteria decision-making problems and are strategically important to enterprises. Although efforts have been made to discover systematic methods for enhancing purchasing performance, the criteria have been assumed to be independent, which is not actually the case. Most conventional decision models cannot capture the complex interrelationships the criteria. Here, we propose a workable hybrid dynamic multiple criteria decision-making (HDMCDM) method to solve the problems arising from the complex dynamics in the real world. The relationship between the criteria and the criteria weights for the HDMCDM are developed by combining the decision-making trial and evaluation laboratory (DEMATEL) method with the fundamental concept of the analytic network process (ANP), the DEMATEL-based ANP (DANP). VlseKriterijumska Optimizacija I Kompromisno Resenje is then used to aggregate the performance gaps with the weights obtained from the DANP. The results obtained for a specific company show that the four dimensions of internal control of procurement circulation have a mutual influence relationship, with the dimension of 'receiving and storage' demonstrating the greatest influence and 'recorded liabilities' the least. Empirical analysis helps to improve the scores for achieving the aspiration levels for each factor.
    關聯: INTERNATIONAL JOURNAL OF PRODUCTION RESEARCH 卷: 53 期: 10 頁碼: 2951-2969
    显示于类别:[會計學系暨研究所 ] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    index.html0KbHTML476检视/开启


    检视Licence

    在CCUR中所有的数据项都受到原著作权保护.

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈