FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2999769265> ?p ?o ?g. }

• W2999769265 endingPage "2587" @default.
• W2999769265 startingPage "2569" @default.
• W2999769265 abstract "Purpose The purpose of this paper is to develop a new systematic method for a multi-unit organization to cope with the cost allocation problem, which is an extension of the reciprocal method. As uncertainty is the inherent characteristic of business environments, assuming changes in engaged parameters is almost necessary. The outputs of the model determine the total value of each unit/business lines or product. Design/methodology/approach In the proposed method, contrary to existing models, business units are able to transfer their costs to other units, and also, not necessarily transfer the total costs of support units completely. The DEMATEL approach, which finds all relationships between different parts of a system, is also applied for computing effects of the units’ expense paid to each other. Moreover, a fuzzification approach is used to capture linguistic experts’ judgments about related data. Findings Being closer to the real-world problem in comparison to the previous approach, the proposed systematic approach encompasses the other cost allocation models. Practical implications Applying the proposed model for a system like a multi-unit organization, the total price of each unit/business line can be obtained. Moreover, this cost allocation process guides the related decision-makers to better manage the expenses that each unit pays the others. Originality/value In the existing studies, business units cannot pay expense support units. However, in the proposed method, the business units are able to pay expenses for other units, and also, not necessarily pay total expenses for support unit completely. Moreover, considering engaged parameters as fuzzy numbers makes the proposed model closer to real-world problems." @default.
• W2999769265 created "2020-01-23" @default.
• W2999769265 creator A5003485898 @default.
• W2999769265 creator A5038196729 @default.
• W2999769265 creator A5049652276 @default.
• W2999769265 date "2019-11-22" @default.
• W2999769265 modified "2023-10-18" @default.
• W2999769265 title "A novel cost allocation method applying fuzzy DEMATEL technique" @default.
• W2999769265 cites W1024164238 @default.
• W2999769265 cites W1931749568 @default.
• W2999769265 cites W1968004448 @default.
• W2999769265 cites W1983277558 @default.
• W2999769265 cites W1988067362 @default.
• W2999769265 cites W1990912477 @default.
• W2999769265 cites W1999938187 @default.
• W2999769265 cites W2008877891 @default.
• W2999769265 cites W2028290433 @default.
• W2999769265 cites W2036421701 @default.
• W2999769265 cites W2041910770 @default.
• W2999769265 cites W2047293765 @default.
• W2999769265 cites W2057992654 @default.
• W2999769265 cites W2065262720 @default.
• W2999769265 cites W2070300138 @default.
• W2999769265 cites W2284275131 @default.
• W2999769265 cites W2345130261 @default.
• W2999769265 cites W2745814147 @default.
• W2999769265 cites W41418963 @default.
• W2999769265 cites W4212827554 @default.
• W2999769265 cites W929182915 @default.
• W2999769265 doi "https://doi.org/10.1108/k-07-2019-0513" @default.
• W2999769265 hasPublicationYear "2019" @default.
• W2999769265 type Work @default.
• W2999769265 sameAs 2999769265 @default.
• W2999769265 citedByCount "4" @default.
• W2999769265 countsByYear W29997692652020 @default.
• W2999769265 countsByYear W29997692652022 @default.
• W2999769265 crossrefType "journal-article" @default.
• W2999769265 hasAuthorship W2999769265A5003485898 @default.
• W2999769265 hasAuthorship W2999769265A5038196729 @default.
• W2999769265 hasAuthorship W2999769265A5049652276 @default.
• W2999769265 hasConcept C11012388 @default.
• W2999769265 hasConcept C111919701 @default.
• W2999769265 hasConcept C119857082 @default.
• W2999769265 hasConcept C121955636 @default.
• W2999769265 hasConcept C122637931 @default.
• W2999769265 hasConcept C144133560 @default.
• W2999769265 hasConcept C145420912 @default.
• W2999769265 hasConcept C154945302 @default.
• W2999769265 hasConcept C162324750 @default.
• W2999769265 hasConcept C162853370 @default.
• W2999769265 hasConcept C173608175 @default.
• W2999769265 hasConcept C17744445 @default.
• W2999769265 hasConcept C199539241 @default.
• W2999769265 hasConcept C2524010 @default.
• W2999769265 hasConcept C2776175482 @default.
• W2999769265 hasConcept C2776291640 @default.
• W2999769265 hasConcept C2776950860 @default.
• W2999769265 hasConcept C2781426564 @default.
• W2999769265 hasConcept C33923547 @default.
• W2999769265 hasConcept C41008148 @default.
• W2999769265 hasConcept C42475967 @default.
• W2999769265 hasConcept C58166 @default.
• W2999769265 hasConcept C87931564 @default.
• W2999769265 hasConcept C90673727 @default.
• W2999769265 hasConcept C98045186 @default.
• W2999769265 hasConceptScore W2999769265C11012388 @default.
• W2999769265 hasConceptScore W2999769265C111919701 @default.
• W2999769265 hasConceptScore W2999769265C119857082 @default.
• W2999769265 hasConceptScore W2999769265C121955636 @default.
• W2999769265 hasConceptScore W2999769265C122637931 @default.
• W2999769265 hasConceptScore W2999769265C144133560 @default.
• W2999769265 hasConceptScore W2999769265C145420912 @default.
• W2999769265 hasConceptScore W2999769265C154945302 @default.
• W2999769265 hasConceptScore W2999769265C162324750 @default.
• W2999769265 hasConceptScore W2999769265C162853370 @default.
• W2999769265 hasConceptScore W2999769265C173608175 @default.
• W2999769265 hasConceptScore W2999769265C17744445 @default.
• W2999769265 hasConceptScore W2999769265C199539241 @default.
• W2999769265 hasConceptScore W2999769265C2524010 @default.
• W2999769265 hasConceptScore W2999769265C2776175482 @default.
• W2999769265 hasConceptScore W2999769265C2776291640 @default.
• W2999769265 hasConceptScore W2999769265C2776950860 @default.
• W2999769265 hasConceptScore W2999769265C2781426564 @default.
• W2999769265 hasConceptScore W2999769265C33923547 @default.
• W2999769265 hasConceptScore W2999769265C41008148 @default.
• W2999769265 hasConceptScore W2999769265C42475967 @default.
• W2999769265 hasConceptScore W2999769265C58166 @default.
• W2999769265 hasConceptScore W2999769265C87931564 @default.
• W2999769265 hasConceptScore W2999769265C90673727 @default.
• W2999769265 hasConceptScore W2999769265C98045186 @default.
• W2999769265 hasIssue "10" @default.
• W2999769265 hasLocation W29997692651 @default.
• W2999769265 hasOpenAccess W2999769265 @default.
• W2999769265 hasPrimaryLocation W29997692651 @default.
• W2999769265 hasRelatedWork W2050910847 @default.
• W2999769265 hasRelatedWork W2057900629 @default.
• W2999769265 hasRelatedWork W2066150711 @default.
• W2999769265 hasRelatedWork W2361066102 @default.

• next