قابلیت های رویکرد تجزیه و تحلیل سلسله مراتبی در حسابداری کامل هزینه یک فرودگاه شهری در حزب جمهوری اسلامی

This work shows the application of the analytic hierarchy process (AHP) in the full cost accounting (FCA) within the integrated resource planning (IRP) process. For this purpose, a pioneer case was developed and different energy solutions of supply and demand for a metropolitan airport (Congonhas) were considered [Moreira, E.M., 2005. Modelamento energético para o desenvolvimento limpo de aeroporto metropolitano baseado na filosofia do PIR—O caso da metrópole de São Paulo. Dissertação de mestrado, GEPEA/USP]. These solutions were compared and analyzed utilizing the software solution “Decision Lens” that implements the AHP. The final part of this work has a classification of resources that can be considered to be the initial target as energy resources, thus facilitating the restraints of the IRP of the airport and setting parameters aiming at sustainable development.

The choice of the best portfolio of energy options for a specific sector or region can be a very complex problem when a diversity of options are considered both by the supply and demand sides, and mainly if not only the technical aspects of the options are considered, but also the social, political and environmental aspects. Moreira (2005) presented a diversity of analyses of energy options for the Congonhas Airport, analyzing both the supply and demand sides and utilizing the Full Cost method of Accounting (FCA) that takes into consideration technical, social, political and environmental aspects of a determined solution. Due to the large number of information considered on case of the airport and the subjectivity of some of this information, there arises the need to make use of a decision-supporting method. The AHP was implemented, through the software solution “Decision Lens”, that helps determine the priorities and identify the best option within various possible alternatives, taking into account both quantitative and qualitative aspects, through the reduction of complex decisions to decisions that can be compared through pair-wise comparison.

Decision supporting tools can be very helpful for the integrated resource planning (IRP), as in this kind of planning aspects that are not always easy to quantify must be compared. The analytic hierarchy process (AHP) is an interesting way of quantifying these aspects, attributing relative values to each one of the options and summing up these values in order to find a better solution for the problem. Apart from that, software's like “Decision Lens” have sensitivity analysis tools that help determine up to which point an alternative is no longer viewed as the best solution for the problem. In this way, the utilization of the AHP has proved to be an efficient form of modeling and operationalization of full costs, especially in the consideration of the qualitative aspects of the analysis. In the present state of energy planning, where not only the economical aspects are relevant in a decision, the utilization of tools and methodologies similar to those proposed in this work are fundamental, especially when the intention is rational use of energy and most important, sustainable development.