A model for the application of data envelopment analysis (DEA) in activity-based management (ABM)
by S. Mota, J.H. Benzecry, R.Y. Qassim
International Journal of Technology Management (IJTM), Vol. 17, No. 7/8, 1999

Abstract: The objective of this work is to provide a quantitative model for activity-based management (ABM). The model developed is based on data envelopment analysis (DEA), an established operational research technique for productivity and efficiency determinations. Activity centres are considered as decision-making units (DMUs) whose efficiencies are determined by solution of the ABM/DEA model. ABM follows from activity-based costing (ABC) whereby ABC information is employed in improvement and cost reduction programmes. A real case study of an oilrig drill factory is used to illustrate the application of the model.

Online publication date: Sun, 06-Jul-2003

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