Title :
Cost optimization of heterogeneous auditors allocation in certification body
Author :
Zhang, Xiang ; Xu, Jun
Author_Institution :
Sch. of Manage. & Econ., Beijing Inst. of Technol., Beijing, China
Abstract :
Auditor allocation plays a key role in a certification body to help minimize labor cost while satisfying client´s demands. Different from traditional assignment problem that one agent is assigning to perform one or more tasks, auditor allocation needs to consider industrial features, such as auditor´s qualifications, availability, and requirements of rules and standards. In this study, we propose an auditor assignment model to address the aforesaid features. The model is a multiple dimensional assignment problem. We verified the proposed model using the data obtained from a joint-venture accreditation company in China. The findings of this study help guide certification practitioners to follow a logic way to improve productivity and efficiencies of tasks assignment. Thus the proposed model is both theoretically meaningful and practically useful.
Keywords :
auditing; certification; cost accounting; organisational aspects; productivity; China; certification body; cost optimization; heterogeneous auditors allocation; joint-venture accreditation company; labor cost minimization; multiple dimensional assignment problem; productivity; tasks assignment; Certification; Companies; Industries; Optimization; Qualifications; Resource management; Standards; auditor allocation; certification body; cost optimization; multiple assignment problem;
Conference_Titel :
Service Systems and Service Management (ICSSSM), 2012 9th International Conference on
Conference_Location :
Shanghai
Print_ISBN :
978-1-4577-2024-6
DOI :
10.1109/ICSSSM.2012.6252343