{"id":"https://openalex.org/W2999769265","doi":"https://doi.org/10.1108/k-07-2019-0513","title":"A novel cost allocation method applying fuzzy DEMATEL technique","display_name":"A novel cost allocation method applying fuzzy DEMATEL technique","publication_year":2019,"publication_date":"2019-11-22","ids":{"openalex":"https://openalex.org/W2999769265","doi":"https://doi.org/10.1108/k-07-2019-0513","mag":"2999769265"},"language":"en","primary_location":{"id":"doi:10.1108/k-07-2019-0513","is_oa":false,"landing_page_url":"https://doi.org/10.1108/k-07-2019-0513","pdf_url":null,"source":{"id":"https://openalex.org/S168682784","display_name":"Kybernetes","issn_l":"0368-492X","issn":["0368-492X","1758-7883"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Kybernetes","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5049652276","display_name":"Saeed Mirzamohammadi","orcid":"https://orcid.org/0000-0003-4879-157X"},"institutions":[{"id":"https://openalex.org/I67009956","display_name":"Iran University of Science and Technology","ror":"https://ror.org/01jw2p796","country_code":"IR","type":"education","lineage":["https://openalex.org/I67009956"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Saeed Mirzamohammadi","raw_affiliation_strings":["School of Industrial Engineering, Iran University of Science and Technology, Tehran, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Industrial Engineering, Iran University of Science and Technology, Tehran, Iran","institution_ids":["https://openalex.org/I67009956"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5003485898","display_name":"Saeed Karimi","orcid":"https://orcid.org/0000-0002-8465-6052"},"institutions":[{"id":"https://openalex.org/I67009956","display_name":"Iran University of Science and Technology","ror":"https://ror.org/01jw2p796","country_code":"IR","type":"education","lineage":["https://openalex.org/I67009956"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Saeed Karimi","raw_affiliation_strings":["School of Industrial Engineering, Iran University of Science and Technology, Tehran, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Industrial Engineering, Iran University of Science and Technology, Tehran, Iran","institution_ids":["https://openalex.org/I67009956"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5038196729","display_name":"Mir Saman Pishvaee","orcid":"https://orcid.org/0000-0001-6389-6308"},"institutions":[{"id":"https://openalex.org/I67009956","display_name":"Iran University of Science and Technology","ror":"https://ror.org/01jw2p796","country_code":"IR","type":"education","lineage":["https://openalex.org/I67009956"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Mir Saman Pishvaee","raw_affiliation_strings":["School of Industrial Engineering, Iran University of Science and Technology, Tehran, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Industrial Engineering, Iran University of Science and Technology, Tehran, Iran","institution_ids":["https://openalex.org/I67009956"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.8233,"has_fulltext":false,"cited_by_count":5,"citation_normalized_percentile":{"value":0.78085664,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"49","issue":"10","first_page":"2569","last_page":"2587"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10050","display_name":"Multi-Criteria Decision Making","score":0.996399998664856,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10050","display_name":"Multi-Criteria Decision Making","score":0.996399998664856,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10539","display_name":"Sustainable Supply Chain Management","score":0.9710999727249146,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10328","display_name":"Supply Chain and Inventory Management","score":0.9621999859809875,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.70008385181427},{"id":"https://openalex.org/keywords/strategic-business-unit","display_name":"Strategic business unit","score":0.5828604698181152},{"id":"https://openalex.org/keywords/operations-research","display_name":"Operations research","score":0.5400782823562622},{"id":"https://openalex.org/keywords/unit","display_name":"Unit (ring theory)","score":0.5142025947570801},{"id":"https://openalex.org/keywords/value","display_name":"Value (mathematics)","score":0.46541714668273926},{"id":"https://openalex.org/keywords/fuzzy-logic","display_name":"Fuzzy logic","score":0.45971089601516724},{"id":"https://openalex.org/keywords/product","display_name":"Product (mathematics)","score":0.44636696577072144},{"id":"https://openalex.org/keywords/cost-allocation","display_name":"Cost allocation","score":0.4407130181789398},{"id":"https://openalex.org/keywords/transfer","display_name":"Transfer (computing)","score":0.43879789113998413},{"id":"https://openalex.org/keywords/process","display_name":"Process (computing)","score":0.43875983357429504},{"id":"https://openalex.org/keywords/originality","display_name":"Originality","score":0.4112052917480469},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.16183987259864807},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.14051181077957153},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.11294931173324585},{"id":"https://openalex.org/keywords/mathematics","display_name":"Mathematics","score":0.10574114322662354},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.09557029604911804},{"id":"https://openalex.org/keywords/machine-learning","display_name":"Machine learning","score":0.08090534806251526}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.70008385181427},{"id":"https://openalex.org/C87931564","wikidata":"https://www.wikidata.org/wiki/Q1752211","display_name":"Strategic business unit","level":2,"score":0.5828604698181152},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.5400782823562622},{"id":"https://openalex.org/C122637931","wikidata":"https://www.wikidata.org/wiki/Q118084","display_name":"Unit (ring theory)","level":2,"score":0.5142025947570801},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.46541714668273926},{"id":"https://openalex.org/C58166","wikidata":"https://www.wikidata.org/wiki/Q224821","display_name":"Fuzzy logic","level":2,"score":0.45971089601516724},{"id":"https://openalex.org/C90673727","wikidata":"https://www.wikidata.org/wiki/Q901718","display_name":"Product (mathematics)","level":2,"score":0.44636696577072144},{"id":"https://openalex.org/C2781426564","wikidata":"https://www.wikidata.org/wiki/Q13479712","display_name":"Cost allocation","level":2,"score":0.4407130181789398},{"id":"https://openalex.org/C2776175482","wikidata":"https://www.wikidata.org/wiki/Q1195816","display_name":"Transfer (computing)","level":2,"score":0.43879789113998413},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.43875983357429504},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.4112052917480469},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.16183987259864807},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.14051181077957153},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.11294931173324585},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.10574114322662354},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.09557029604911804},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.08090534806251526},{"id":"https://openalex.org/C145420912","wikidata":"https://www.wikidata.org/wiki/Q853077","display_name":"Mathematics education","level":1,"score":0.0},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C173608175","wikidata":"https://www.wikidata.org/wiki/Q232661","display_name":"Parallel computing","level":1,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/k-07-2019-0513","is_oa":false,"landing_page_url":"https://doi.org/10.1108/k-07-2019-0513","pdf_url":null,"source":{"id":"https://openalex.org/S168682784","display_name":"Kybernetes","issn_l":"0368-492X","issn":["0368-492X","1758-7883"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Kybernetes","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":27,"referenced_works":["https://openalex.org/W41418963","https://openalex.org/W929182915","https://openalex.org/W1024164238","https://openalex.org/W1539260346","https://openalex.org/W1931749568","https://openalex.org/W1968004448","https://openalex.org/W1983277558","https://openalex.org/W1988067362","https://openalex.org/W1990912477","https://openalex.org/W1999938187","https://openalex.org/W2008877891","https://openalex.org/W2028290433","https://openalex.org/W2036421701","https://openalex.org/W2041910770","https://openalex.org/W2047293765","https://openalex.org/W2057992654","https://openalex.org/W2065262720","https://openalex.org/W2070300138","https://openalex.org/W2080974154","https://openalex.org/W2284275131","https://openalex.org/W2345130261","https://openalex.org/W2745814147","https://openalex.org/W2766210770","https://openalex.org/W2782340650","https://openalex.org/W2793084011","https://openalex.org/W4212827554","https://openalex.org/W4239496270"],"related_works":["https://openalex.org/W2041415459","https://openalex.org/W2593155302","https://openalex.org/W3216465480","https://openalex.org/W657187641","https://openalex.org/W2943568871","https://openalex.org/W1509983653","https://openalex.org/W1990474093","https://openalex.org/W3195749043","https://openalex.org/W1591015326","https://openalex.org/W2343360846"],"abstract_inverted_index":{"Purpose":[0],"The":[1,49,96],"purpose":[2],"of":[3,28,38,51,58,92,106,115,176],"this":[4,184],"paper":[5],"is":[6,25,34,46,109,127],"to":[7,17,70,77,81,120,129,140,146,192,225,254],"develop":[8],"a":[9,14,107,124,167,170],"new":[10],"systematic":[11,152],"method":[12],"for":[13,112,166,228,238],"multi-unit":[15,171],"organization":[16],"cope":[18],"with":[19],"the":[20,29,35,52,55,66,89,116,141,147,150,155,163,173,189,195,201,205,217,220,250],"cost":[21,157,185],"allocation":[22,158,186],"problem,":[23],"which":[24,99],"an":[26],"extension":[27],"reciprocal":[30],"method.":[31],"As":[32],"uncertainty":[33],"inherent":[36],"characteristic":[37],"business":[39,73,208,221],"environments,":[40],"assuming":[41],"changes":[42],"in":[43,144,216],"engaged":[44,244],"parameters":[45,245],"almost":[47],"necessary.":[48],"outputs":[50],"model":[53,165,252],"determine":[54],"total":[56,90,174,236],"value":[57],"each":[59,121,177,198],"unit/business":[60,178],"lines":[61],"or":[62],"product.":[63],"Design/methodology/approach":[64],"In":[65,204],"proposed":[67,151,164,218,251],"method,":[68,219],"contrary":[69],"existing":[71,206],"models,":[72],"units":[74,94,209,222],"are":[75,223],"able":[76,224],"transfer":[78,88],"their":[79],"costs":[80,91],"other":[82,156,229],"units,":[83,230],"and":[84,231],"also,":[85,232],"not":[86,233],"necessarily":[87,234],"support":[93,213,239],"completely.":[95,241],"DEMATEL":[97],"approach,":[98,149],"finds":[100],"all":[101],"relationships":[102],"between":[103],"different":[104],"parts":[105],"system,":[108],"also":[110],"applied":[111],"computing":[113],"effects":[114],"units\u2019":[117],"expense":[118,212],"paid":[119],"other.":[122],"Moreover,":[123,183,242],"fuzzification":[125],"approach":[126,153],"used":[128],"capture":[130],"linguistic":[131],"experts\u2019":[132],"judgments":[133],"about":[134],"related":[135,190],"data.":[136],"Findings":[137],"Being":[138],"closer":[139,253],"real-world":[142,255],"problem":[143],"comparison":[145],"previous":[148],"encompasses":[154],"models.":[159],"Practical":[160],"implications":[161],"Applying":[162],"system":[168],"like":[169],"organization,":[172],"price":[175],"line":[179],"can":[180],"be":[181],"obtained.":[182],"process":[187],"guides":[188],"decision-makers":[191],"better":[193],"manage":[194],"expenses":[196,227,237],"that":[197],"unit":[199,240],"pays":[200],"others.":[202],"Originality/value":[203],"studies,":[207],"cannot":[210],"pay":[211,226,235],"units.":[214],"However,":[215],"considering":[243],"as":[246],"fuzzy":[247],"numbers":[248],"makes":[249],"problems.":[256]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2020,"cited_by_count":1}],"updated_date":"2026-06-11T09:08:48.828518","created_date":"2025-10-10T00:00:00"}