A Study on the Mcdm Models of the Wholesale, and Retail Industry under the Ifrs and Green Environment

Enterprises should consider not only their economic benefits and the effect on social and natural environment in their daily operations and decision-making. The wholesale and retail industry is the industry affecting the daily life of consumers, and it will play an important role in the fad of product and food safety, energy conservation and carbon reduction, and green environment concept. In view of this, this research will construct a multi-criteria decision making model to select the optimal strategy-mix, considering the enterprises' benefits, and social and environmental factors, by utilize and integrate the methods of Decision Making Trial and Evaluation Laboratory (DEMATEL), Analytic Hierarchy Process (AHP), Analytical Network Process (ANP), Zero-One Goal Programming (ZOGP), Fuzzy Delphi Method, mathematical programming, and Activity-Based Costing (ABC). This research will incorporate the green environmental and Internal Financial Reporting Standards (IFRS) factors into the decision-making models of the wholesale and retail industry in order to help enterprises promote the internal management performance and conform to the external reporting regulation through the study of this one-year research plan.