Abstract
In today's competitive environment, a right performance measurement system of manufacturing firms plays a critical role in achieving competitive advantages. To overcome disadvantages of traditional performance measurement and to achieve competitive advantages goals, this paper attempts to present a new approach based on fuzzy analytic hierarchy process for performance measurement of advanced manufacturing systems under activity based costing (ABC) system. The proposed decision method aggregates the experts' judgments for the ABC criteria weights, and the measuring performance of companies which applied advanced manufacturing systems. The proposed approach is applied to measure performance of advanced manufacturing systems as an experiment and results are provided. Also, the proposed approach can effectively handle complex, ambiguity and fuzzy environment involved in measuring performance of advanced manufacturing systems.
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