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Activity-based divergent supply chain planning for competitive advantage in the risky global environment: A DEMATEL-ANP fuzzy goal programming approach

机译:基于活动的差异化供应链计划,以在风险全球环境中获得竞争优势:DEMATEL-ANP模糊目标规划方法

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Supply chain management allows modern enterprises to relax their own capacities and produce in a more flexible manner for diversified consumer demands. However, for an enterprise with divergent supply chain (DSC) and multiple product lines, to plan the production allocation for higher competitive advantage in the risky global market is a challenging problem. The existing literature still has not address this problem very well. This paper is aimed to treat this problem by using an integrated approach of activity based costing (ABC) and management, five forces analysis, risk and value-at-risk analysis, decision making trial and evaluation laboratory (DEMATEL), analytic network process (ANP), and fuzzy goal programming (FGP). The proposed model can effectively incorporate the key factors of precise costing, managerial constraints, competitive advantage analysis, and risk management into DSC forecasting and multi-objective production planning. A case study of a consumer-oriented cell phone DSC is also presented. The sensitivity analysis shows that identifying and relaxing crucial constraints can play an important role in DSC planning for higher competitive advantage and lower risk.%Department of Accounting Information, Takming University of Science and Technology, Neihu, Taipei 11451, Taiwan, ROC;
机译:供应链管理使现代企业可以放松自己的能力,并以更加灵活的方式进行生产,以满足多样化的消费者需求。但是,对于具有不同供应链(DSC)和多个产品线的企业而言,计划生产分配以在风险较高的全球市场中获得更高的竞争优势是一个具有挑战性的问题。现有文献仍然没有很好地解决这个问题。本文旨在通过使用基于活动的成本核算(ABC)和管理,五种因素分析,风险和风险价值分析,决策试验与评估实验室(DEMATEL),分析网络流程( ANP)和模糊目标规划(FGP)。该模型可以有效地将精确成本,管理约束,竞争优势分析和风险管理等关键因素纳入DSC预测和多目标生产计划中。还介绍了面向消费者的手机DSC的案例研究。敏感性分析表明,确定和放松关键约束条件对于DSC规划具有重要作用,以提高竞争优势和降低风险。Takming科技大学会计信息系,台湾台北内湖11451

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