An Interactive Model for the CPA Firm Audit Staff Planning Problem with Multiple Objectives.
提出一个交互式数学模型，帮助会计师事务所解决审计人员分配问题，在固定迭代次数内向决策者展示候选方案，最终给出工作量分配和人员增减建议。
Abstract Abstract: In this paper, a mathematical modeling approach to the audit staff allocation problem is proposed. The solution procedure is interactive and recognizes the multiple-criterion nature of the problem. The interactive procedure operates within a fixed number of iterations and presents a fixed number of candidate solutions to the decision-maker at each iteration. The decision-maker is required only to select his most preferred candidate from each of the groups of solutions presented to him. Criterion preferences in terms of a weighting vector are not elicited. The procedure's final solution provides two types of recommendations' (a) how the projected workload is to be allocated among the audit staff, and (b) whether or not the audit staff should be increased or decreased at its different levels.