and which ones to drop are often not as simple as finding the
best single source for each order. Several authors also
suggest the use of mixed integer programming4,5 to assist
decision makers in taking volume discounts and a variety of
cost elements into account, when deciding which suppliers to
order from.
MKS1632A数控高速端面外圆磨床及其砂轮架设计+CAD图纸The methodological framework for supplier selection
developed in this paper elaborates on this idea. It is based
on the principles of total cost of ownership as described by
Carr and Ittner,6 Ellram7 and Roodhooft and Konings.8 The
total cost of ownership reflects the resources consumed in
performing the purchasing-related activities and measures all
the costs and benefits of a firm's relationships with its
suppliers. It requires an integrated approach of the impact of
purchasing decisions on a company's value chain. Just as
customer profitability analysis provides the insight that the
largest revenue customers may not be the most profitable
ones because they may demand excessively costly special
treatment and delivery conditions, the total cost of owner-
ship often reveals that the cheapest suppliers may impose
additional high costs on the firm because of, for example,
high ordering costs, quality problems, discount practices and
payment procedures. 本文来自辣,文'论.文,网原文请找腾讯324,9114
In a previous publication,9 we have provided an example
of the use of activity-based costing information for
evaluating purchasing strategies and have applied the
approach to several industrial cases at Usinor, a European
multinational steel producer.10-12 For different product
groups we developed case-specific approaches and mathe-
matical
programming models that incorporated total cost of
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