Journal of Accounting, Finance & Management Strategy







Volume 14, Number 1, June 2019

Combining AHP and GRA model to evaluate the collecting alternative in reverse logistics process for Taiwan photovoltaic industry

Chun-Yueh, Lin¹*, Sam Reynolds²


This study proposes an evaluation model combining the Analytical Hierarchy Process (AHP) and Grey Relational Analysis (GRA) to evaluate the optimal collecting alternative in Reverse Logistics (RL) for Taiwan Photovoltaic Industry (TPI) supply chain. To begin with, construct a framework and definition criteria based on Benefits, Opportunities, Costs and Risks (BOCR) and Balance Scorecard (BSC). Next, the AHP is used in obtaining the relative weights of criteria. Finally, the GRA approach to rank optimal collecting alternative of green supply chain in TPI in terms of their overall system on multiple evaluation criteria.


Keywords: Reverse Logistics, Analytical Hierarchy Process (AHP), Benefits, Opportunities, Costs and Risks (BOCR), Balance Scorecard (BSC), Grey Relational Analysis (GRA), Collecting Alternative.

JEL Classification: C15, C35, M41


¹ Department of Banking and Finance, Chinese Culture University ,* E-mail: ljy898@gmail.com

² Taipei-based technology analyst Formerly with International Data Corporation ,