haku: @indexterm evaluation / yhteensä: 1041
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| Tekijä: | Roodhooft, F. Konings, J. |
| Otsikko: | Vendor selection and evaluation An activity based costing approach |
| Lehti: | European Journal of Operational Research
1997 : JAN 10, VOL. 96:1, p. 97-102 |
| Asiasana: | OPERATIONAL RESEARCH EVALUATION COSTS |
| Kieli: | eng |
| Tiivistelmä: | In this paper the authors propose an Activity Based Costing approach for vendor selection and evaluation. This system allows us to compute total costs caused by a supplier in a firm's production process, thereby increasing the objectivity in the selection process. They further show that for vendor evaluation purposes the difference between the budgeted and actual total vendor score can be decomposed in a purchaser effect, a supplier effect and a combined effect. |
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