A QUALITY FUNCTION DEPLOYMENT APPROACH TO STRATEGIC CAPITAL BUDGETING
作者:
FARIBORZY. PARTOVI,
期刊:
The Engineering Economist
(Taylor Available online 1999)
卷期:
Volume 44,
issue 3
页码: 239-260
ISSN:0013-791X
年代: 1999
DOI:10.1080/00137919908967522
出版商: Taylor & Francis Group
数据来源: Taylor
摘要:
This paper presents a new analytic method of capital budgeting that takes into account both customer “wants” and competitor's status (or relative position and strength. The model, which is loosely based on quality function deployment (QFD), incorporates market segments, customer “wants,” design specifications, various manufacturing processes, and capital budgeting projects as rows and columns of interconnected QFD matrices. In addition, we have used the analytic hierarchy process (AHP) to determine the intensity of the relationship between the variables involved in each matrix of the model. Ultimately, the goal of these matrices is to prioritize projects and ensure that the projects funded are focused on satisfying customer “wants.” Project priorities calculated from the interconnected matrices are used as the objective function in a 0–1 integer program to determine funding allocation levels for various capital budgeting projects. A practical example shows the applicability of the model to manufacturing organizations.
点击下载:
PDF (756KB)
返 回