Selection of a Strategic Plan Using an Integrated AHP-Goal Programming Approach

• Tipo: Artigo em Livro de Atas de Conferência Internacional
• Data: 2019

Autores

Dalila B.M.M. Fontes (Autor) FEP; Pereira, T (Autor) Outra; Oliveira, M (Autor) Outra

Ata de Conferência Internacional

Título: Springer Proceedings in Mathematics and Statistics

Páginas: 125-141

19th Congress of APDIO, Portuguese Association of Operational Research, IO 2018

5 September 2018 through 7 September 2018

Indexação

Scopus - 2 Citações

Outras Informações

ID Authenticus: P-00Q-7W9

DOI: 10.1007/978-3-030-10731-4_9

Abstract (EN): This work proposes a multi-criteria decision making model to assist in the choice of a strategic plan for a world-class company. The Balanced Scorecard (BSC) is a support tool of Beyond Budgeting that translates a company¿s vision and strategy into a coherent set of performance measures. However, it does not provide help in choosing a strategic plan. The selection of a strategic plan involves multiple goals and objectives that are often conflicting and incommensurable. This paper proposes an integrated Analytic Hierarchy Process-Goal Programming (AHP-GP) approach to select such a plan. This approach comprises two stages. In the first stage, the AHP is used to evaluate the relative importance of the initiatives with respect to financial indicators/KPIs; while in the second stage a GP model incorporating the AHP priority scores is developed. The GP model selects a set of initiatives that maximizes the earnings before interest and taxes (EBIT) and minimizes the Capital Employed (CE). The proposed method was evaluated through a case study. © 2019, Springer Nature Switzerland AG.

Idioma: Inglês

Tipo (Avaliação Docente): Científica