A mixed activity-based costing and resource constraint optimal decision model for IoT-oriented intelligent building management system portfolios

Abstract Recent advances in the Internet of Things (IoT) have initiated the development of intelligent buildings. Intelligent buildings are expected to provide benefits such as high efficiency, energy-savings and smart services. IoT-oriented management systems play an important role in providing for the operational optimization of intelligent buildings. The main objective of the present study is to find the key determinants that provide an optimal portfolio of IoT-oriented Intelligent Building Management System (IBMS) adoptive strategies for decision-makers. In an IoT-oriented decision-making model, the IoT characteristics’ measurement for the evaluation and determination of management systems for intelligent building are incorporated through the MCDM method, and incorporates an Activity-Based Costing evaluation and resource constraints into Zero-One Goal Programming in the optimal portfolio selection process. The main results indicate that Disaster Prevention System and Energy Management System would be selected for the office building and Factory Environment Monitoring and Factory Energy Monitoring for the smart factory through the integrated decision model. Simultaneously, the result underlines the significant interrelation between Acts and Regulations and Ecosystem Value Chain to provide government policy making. The main contribution of this study is to provide a new decision model integrating activity-based costing and resource constraints into IBMS optimal portfolio selection.

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