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作 者:Fumihiko Isada
机构地区:[1]Jikei Institute, Osaka, Japan
出 处:《Journal of Modern Accounting and Auditing》2012年第3期322-329,共8页现代会计与审计(英文版)
摘 要:This paper contains research on strategic decision-making in a local government. In a profit-oriented organization, the option that maximizes profits tends involve reaching an agreement between stakeholders. However, there is tendency for stakeholders to differ in their beliefs as to what is desirable particularly in a non-profit organization. In a local government, it is especially difficult for the interests of a stakeholder group to be completely in agreement. This research considers the use of the analytical hierarchy process (Saaty, 1971) as a solution for one of the difficulties of decision-making in a local government. This research is a case study to explore the strategy of a local Japanese healthcare management organization. The conclusion was drawn to decide which strategic option should be taken by using the analytical hierarchy process. Also, it was found what to work on a countermeasure that prevents the negative effects that are generated by selecting the strategic option.
关 键 词:DECISION-MAKING local governmental organization non-profit organization analytic hierarchy process
分 类 号:O225[理学—运筹学与控制论] X799.5[理学—数学]
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