An integrated approach for selecting corporate social responsibility programs and costs evaluation in the international tourist hotel

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题名:	An integrated approach for selecting corporate social responsibility programs and costs evaluation in the international tourist hotel
作者:	Tsai,WH;Hsu,JL;Chen,CH;Lin,WR;Chen,SP
贡献者:	企業管理學系
关键词:	ANALYTIC HIERARCHY PROCESS;HYBRID MODEL;SERVICE QUALITY;MCDM MODEL;DECISION;DEMATEL;TAIWAN
日期:	2010
上传时间:	2012-03-27 19:02:36 (UTC+8)
出版者:	國立中央大學
摘要:	The purpose of this paper is to present an integrated approach and scientific techniques for corporate social responsibility (CSR) programs selection decisions and costs evaluation in the hotel industry First, experts are chosen to conduct the analytic structure construction for CSR programs selection by identifying cost and differentiation advantage criteria and CSR program candidates that can benefit society and competitive advantage for hotels Second, the DEMATEL (Decision Making Trial and Evaluation Laboratory) method is used to detect complex relationships and build a network structure among the cost and differentiation advantage criteria Third, the ANP (Analytic Network Process) is used where the criteria are dependent Fourth, the ANP results are applied to ZOGP (Zero-One Goal Programming) formulation to find the optimal CSR program portfolio under limited resources and constrained situations Finally, ABC (Activity-Based Costing) model is used to calculate each chosen CSR program's costs in order to acquire accurate cost information. The result shows that the improvement on the image of an organization is the major dispatch for driving the international tourist hotel to fulfill CSR goals The integrated approach can help International tourist hotels' managers to select CSR programs more scientifically and to make decisions conforming to the reality (C) 2009 Elsevier Ltd All rights reserved
關聯:	INTERNATIONAL JOURNAL OF HOSPITALITY MANAGEMENT
显示于类别:	[企業管理學系] 期刊論文

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