基于ABC的供应商选择与评价研究

The Study of Supplier Selection and Evaluation Based on ABC approach

在21世纪,随着供应链业务紧密联接的趋势越来越强,传统成本管理下基于价格驱动的供应商竞争关系已经不能满足现代供应商关系管理的需要。本文分析了现有的作业成本计算法(ABC)基础上的供应商评价和选择方法的不足,建立了作业基础的所有权总成本(TCO)矩阵,从两个不同的成本维度系统地定义和分类企业与供应商发生联系的各种成本。最后用一个案例说明了TCO模型的应用可以为企业的供应商评价和选择决策提供客观的、易理解的有用信息。

The 21st century is witnessing an increasingly close connection of supply chain.As a result,the competition relationship between price-based suppliers can no longer meet the demand of modern supply chain management.The paper first analyses the shortcomings of supply selection and evaluation method based on ABC.A matrix of Total Cost of Ownership using ABC approach is then presented.With an illustration of example,the paper shows TOC model can generate objective,useful information for supply selection and evaluation.