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IJAOM-Keyperformansindicators
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- {[Res1 (Pr(I), a11(I), b11(I), CB(0, I), I1=I, δ = β(I1), ε=a]}={[Res1 (I1)]} (12)
How to determine [? 3]
This question is concerned to costs needed for production of products contained within linguistic set {[Res1 (I 1 )]}. In order to answer that question, the linguistic set {[Res1 (I1)]} (see also formula (13)) should be applied in abbreviated form (see also formula (11)). The {[Res1 (I1)]} linguistic set is considered to be an outgoing set for further considerations and steps related to answering the abovementioned question {[Res1 (Pr(I), a11(I), b11(I), CB(0, I), I1=I, δ = β(I1), ε=a]}={[Res1 (I1)]} (12) The first step is closely related to creation of subset {[Res11 (I1)]} with respect to formula (13a) {[Res11 (I1)]} = {[Res11 (Pr(I)], [ a11(I)], [b11(I)]} (13a) {[Res11 (I1)]} ⊂ {[Res1 (I1)]} (13b) In order to determine the [? 3] subset content, which is closely related to material, operational, technological and HR-Payroll costs for adequate types and classes of products a new linguistic set {[PRLS (I)]} will be postulated denoted as Product linguistic set, which consist of the following subsets: (a) [PCL (I)], the content of which is a product type and class name text string, e.g. [(Manual production), (Bowls)], (b) NP(I) Number of pieces 8 , (c) FA(I) Financial amount 9 , (d) SCBP (I)Subordinated core business process 10 , 8 This item value is overtaken from appropriate marketing research results. 9 However, This item value is overtaken from appropriate marketing research results as well 10 e.g. manually oriented production Key Performance Indicators versus Business Process Metrics 141 (e) CMAT (I) – material costs 11 , (f) COPER(I) – operational costs 12 , (g) CTECH(I) – technological costs 13 and (h) CHRP(I) – HR & Payroll costs 14 . An example of {[PRLS (I)]} linguistic set structure and content is shown in Fig. 3. Furthermore, let us make the assignments with respect to formulas (14a) and (14b) and apply the PBPL Equation. We shall get a new linguistic set {[Res12 (I1)]}, (see also formula (14c)), the content of which create elements, which represent material, operational, technological and HR & Payroll costs related to product types and classes selected with respect to formula (12). An example of {[Res12 (I1)]} linguistic set structure and content is shown in Fig. 4. {[Petx (i, j)]} = {[Res11 (I1)]} (14a) {[Pe (i, j)]} = {PRLS(I)} (14b) {[Petx (i, j)]} ⊗ {[Pe (i, j)]} = {[Res12 (I1)]} = {[Res12 (Pr(I)],[ a11(I)],[b11(I)], [CMATa (I)],[COPERa(I)], [CTECHa(I)], [CHRPa(I)]} (14c) Fig.3 An example of {[PRLS (I)]} linguistic set structure and content Source: The Author Fig.4 An example of {[Res12 (I1)]} linguistic set structure and content Source: The Author 11 Per one piece of the product type or class – e.g. wine glass – this is determined by I index variable 12 Per one piece of the product type or class – e.g. wine glass – this is determined by I index variable 13 This type of costs is closely related to acquisition and operation of an adequate technological line or device. They also are calculated Per one piece of the product type or class – e.g. wine glass – this is determined by I index variable 14 This type of costs is closely related to human resource needs and adequate salaries. They also are calculated Per one piece of the product type or class – e.g. wine glass – this is determined by I index variable 142 Int. J. of Advanced Management, Vol. 10, No. 2, 2018 142 Download 1.35 Mb. Do'stlaringiz bilan baham: |
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