摘要
在回顾国内外学者对供应商评价研究的基础上,结合所有权总成本的概念的最新发展提出了基于所有权总成本的供应商选择的方法,认为该方法具有低成本,简单易用且科学客观的优点。最后结合算例进行了说明。
This paper first reviewed the research of supplier evaluation, and then proposed the method of supplier selection based on total cost of ownership. This method is simple and impersonal, needs fewer cost. At last we illustrate it with an example.
出处
《包装工程》
CAS
CSCD
北大核心
2005年第6期121-123,共3页
Packaging Engineering
关键词
所有权总成本
供应商选择
作业成本法
total cost of ownership
supplier selection
activity - based costing