The Use of Time Driven Activity Based Costing and Analytic Hierarchy Process Method in the Balanced Scorecard Implementation

Ednan Ayvaz, Davut Pehlivanl

Abstract


Balanced scorecard (BSC) functions as an action plan for the basis of establishing the strategy which is defined
with critical success factors. BSC classifies the vision and strategy of the enterprise in four perspectives in which
financial and non financial scales are used. BSC becomes a strong method for planning, developing and
transforming the strategy. An active planning is needed in order to settle a strategy. In this study, time driven
Activity Based Costing (TDABC) is important not only in the process of providing full and in time information
which aim at serving both the customer and cost goals. On the other hand, Analytic Hierarchy Process (AHP) is
a decision making method used for evaluating various criteria in order to choose the best one while determining
critical success criteria. The aim is to create a modeling in order to integrate BSC with TDABC and AHP in
order to provide an effective strategic decision support process.

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International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online)

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