基于作业成本法的供应商选择改进模型研究

Improved Model of Supplier Selection Based on Activity-based Costing

随着供应链中各企业紧密联接的趋势越来越明显,传统的基于价格驱动的供应商竞争关系正在逐渐为同时关注整体竞争要素的战略供应商关系管理所取代。基于作业成本法的供应商选择和评价模型因能够较好地满足多因素评价的要求,而在供应商关系管理中突显出优势。在对现有作业成本法(ABC)基础上的供应商评价和选择方法回顾和分析的基础上,提出相应改进方向与模型。改进后的模型考虑到了企业和供应商长期合作过程中的各种因素的动态性,以便模型更能真实准确的反映影响供应商选择的各项成本,使得企业能做出更加准确的决策。

As the relationship between companies gets closer and strategic in SCM, traditional vendor selection principles, based on purchase activities, can no longer meet the need of supplier partnership management. At the same time, the activity-based costing method （ABC） of vendor selection seems to be more practical and more favorable for the suppliers＇ management. On the basis of the brief summary and analysis of the present methods of supplier selection and evaluation, which indicates the advantages and limits of activity-based costing method, this paper deals with the improvement of the existing model on the activity-based costing. The improved model is supposed to reflect the dynamics of the elements, which influence the cost of vendor selection, and would help the companies to make a wiser decision.