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基于所有权总成本的供应商选择
引用本文:钟明明,吴庆平.基于所有权总成本的供应商选择[J].包装工程,2005,26(6):121-123.
作者姓名:钟明明  吴庆平
作者单位:河海大学,常州,213022
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.

关 键 词:所有权总成本  供应商选择  作业成本法
文章编号:1001-3563(2005)05-0121-03
收稿时间:2005-05-09
修稿时间:2005-10-24

Supplier selection based on total cost of ownership
ZHONG Ming-ming,WU Qing-ping.Supplier selection based on total cost of ownership[J].Packaging Engineering,2005,26(6):121-123.
Authors:ZHONG Ming-ming  WU Qing-ping
Affiliation:Hohai University, Changzhou 213022, China
Abstract: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.
Keywords:total cost of ownership  supplier selection  activity - based costing
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