Full text
Preview |
PDF
- Requires a PDF viewer, such as GSview, Xpdf or Adobe Acrobat Reader
Download (832kB) | Preview |
Vanzanella, Carmela and Fico, Giuseppe and Arredondo Waldmeyer, María Teresa and Delfino, Roberto and Viggiani, Vincenzo and Triassi, Maria and Pecchia, Leandro (2015). Interactive management control via analytic hierarchy process: an empirical study in a public university hospital. "Journal for International Business and Entrepreneurship Development", v. 8 (n. 2); pp. 144-158. ISSN 1549-9324. https://doi.org/10.1504/JIBED.2015.070444.
Title: | Interactive management control via analytic hierarchy process: an empirical study in a public university hospital |
---|---|
Author/s: |
|
Item Type: | Article |
Título de Revista/Publicación: | Journal for International Business and Entrepreneurship Development |
Date: | 2015 |
ISSN: | 1549-9324 |
Volume: | 8 |
Subjects: | |
Freetext Keywords: | AHP, analytical hierarchy process, multicriteria decision making, MCDM, interactive budgeting, management control, accounts management, public hospitals, university hospitals, budget allocation, healthcare management, hospital needs, traceability |
Faculty: | E.T.S.I. Telecomunicación (UPM) |
Department: | Tecnología Fotónica y Bioingeniería |
Creative Commons Licenses: | Recognition - No derivative works - Non commercial |
Preview |
PDF
- Requires a PDF viewer, such as GSview, Xpdf or Adobe Acrobat Reader
Download (832kB) | Preview |
This paper describes an application of analytic hierarchy process (AHP) to enhance interactive budgeting in one of the biggest public university hospitals in Italy. AHP improved budget allocation facilitating elicitation and formalisation of units' needs. Furthermore, AHP facilitated vertical communication among managers and stakeholders, as it allowed multilevel hierarchical representation of hospital needs, and horizontal communication among staff of the same hospital, as it allowed units' need prioritisation and standardisation, with a scientific multi-criteria approach, without using complex mathematics. Finally, AHP allowed traceability of a complex decision-making process (as budget allocation), this aspect being of paramount importance in public sectors, where managers are called to respond to many different stakeholders about their choices.
Item ID: | 43631 |
---|---|
DC Identifier: | https://oa.upm.es/43631/ |
OAI Identifier: | oai:oa.upm.es:43631 |
DOI: | 10.1504/JIBED.2015.070444 |
Official URL: | https://www.inderscience.com/info/inarticle.php?ar... |
Deposited by: | Memoria Investigacion |
Deposited on: | 31 Oct 2016 19:44 |
Last Modified: | 05 Mar 2023 08:14 |