Abstract
To solve resource allocation evaluation problem of networked manufacturing extended enterprise, a Data Envelopment Analysis (DEA) mathematical model based on cost-benefit was constructed and a manufacturing resource allocation evaluation approach was proposed taking the DEA model as kernel. In this approach, the resource allocation evaluation problem was mapped to the cost-benefit analysis problem using DEA and the manufacturing model on self-supporting allocation cost, outsourcing allocation cost and cost-benefit value of networked manufacturing extended enterprise was modeled by Activity-Based Costing (ABC) and Full Costing. Moreover, the DEA mathematical model based on cost-benefit of resource allocation and the optimized allocation policy were proposed. Finally, the effectiveness and practicability of the approach were verified by the example in networked service platform.
| Original language | English |
|---|---|
| Pages (from-to) | 962-969 |
| Number of pages | 8 |
| Journal | Jisuanji Jicheng Zhizao Xitong/Computer Integrated Manufacturing Systems, CIMS |
| Volume | 14 |
| Issue number | 5 |
| State | Published - May 2008 |
Keywords
- Activity-based costing
- Data envelopment analysis
- Networked manufacturing extended enterprise
- Resource allocation