CPC理念下基于作业成本法的动态联盟伙伴企业的评价与选择

通过分析企业动态联盟中基于CPC的产品CAPP与PPS的集成特征，对其伙伴企业的评价与选择，提出了一种改进的作业成本法，并通过实例初步验证了CPC理念下基于此改进的作业成本法进行动态联盟伙伴企业评价与选择的可行性。为进一步研究提供了参照。     

作业成本法及其在企业中的应用展望

20世纪80年代后期,在传统成本法的基础上产生了一种新的成本方法,即作业成本法(Activi-ty-based costing,ABC法)。作业成本法作为成本计算方法的一项新发展．是对传统成本核算方法的革新和突破。作业成本法又叫做作业成本计算法或作业量基准成本计算方法,是以作业(acdvity)为核心,确认和计量耗用企业资源的所有作业,将耗用的资源成本准确地计入作业,然后选择成本动因,将所有作业成本分配给成本计算对象(产品或服务)的一种成本计算方法。本文将针对这一新方法进行简要的阐述。本文首先介绍了作业成本法的产生背景;其次介绍了其基本原理,基本程序,分析并探讨了作业成本法的核算方法及其优缺点：最后概括了这一方法的应用条件,以及我国实施作业成本法存在的障碍,认为我国应用作业成本法的时机尚未成熟。但也亟需增加相关理论研究。     

零售商国际采购的供应商选择

依据供应链理论,通过分析零售商国际采购需求的特点,研究零售商在选择新供应商时必须对不同类型的供应商尽量用不同的评价指标,通过客观进行供应商之间的比较,选择到合格的供应商。在供应商评价方法上,采用定量和定性相结合的方法,提出了关联矩阵法在供应商评价中的应用,确保选择供应商的方法实用、科学、合理。     

基于模糊AHP方法的供应商绿色评价研究

针对多个供应商选择问题,本文采用AHP与模糊理论相结合的方法,对绿色供应链中供应商的评价与选择进行了分析,建立了绿色供应链供应商评价指标体系,并且结合实例,具体分析了采用模糊AHP法综合评价选择供应商的过程。     

组合赋权下的煤炭企业绿色设备供应商评价选择

针对煤炭企业设备供应商合理选择问题,采用可拓物元模型对供应商进行全方位的衡量评价。针对煤炭企业设备供应商的特点,构建了供应商评价体系,并将绿色供应商指标加入其中;通过采用以灰色关联分析主观赋权和熵权法客观赋权相结合的方法对供应商的评价指标进行赋权,使赋权结果更加可信;采用可拓物元的模型对供应商的优良等级进行评价,并通过实例验证其方法的可行性,为煤炭企业评价选择供应商提供了更为科学,规范的依据。     

作业成本法在石油机械加工车床中的应用及影响

随着石油行业机械产品种类逐渐增多,传统的成本计算方法已经不能满足市场多样性的需求,作业成本法能够弥补传统成本计算方法的弊端。通过对作业成本法的基本内涵着手,分析了作业成本法的计算过程,通过对石油机械加工行业特点分析,论述了作业成本法应用的重要意义,并结合实际应用进行了石油机械加工车床成本分析。     

基于粗糙小波神经网络的客户协同供应商选择过程研究

为准确有效地将客户需求反映到企业的供应商选择过程中,建立了客户协同供应商选择的过程模型,分析了协同客户评价的重要性,提出了客户协同机制。从客户价值、客户协同态度、客户协同能力和客户协同效应四方面构建了协同客户选择评价指标体系,采用粗糙集理论和小波神经网络相结合的方法确定协同客户的重要性。由协同客户与企业根据供应商选择评价准则,共同对备选供应商进行评价,从而选择出合适的供应商。通过应用研究验证了该方法的有效性和可行性。     

行业性电子商务平台下的供应商选择问题研究

电子商务平台与单一企业环境下的供应商选择问题,在特点和应用上有很大差异。本文通过对行业性电子商务平台的分析,研究了在其环境下的供应商选择问题。针对其“多交易信息,少生产数据”的特点,在AHP核心选择算法的基础上增加采购习惯积累和供应商协同评价等分系统,并且结合电子商务平台的特点,对供应商预选择算法进行了改造。研究了这一体系的关键技术,设计了一种行业性电子商务平台下的供应商选择决策支持系统,结合摩托车行业,实现了电子商务平台,并给出了在行业性电子商务平台进行供应商选择的一般方法。     

基于离散型Hopfield神经网络的供应商评价模型

供应商评价是供应链管理中一项重要的研究内容，为此，提出并建立了一种基于离散型Hopfield神经网络的供应商评价模型。该模型结合层次分析法，实现了采购供应链中供应商的多指标评价，提高了供应商选择过程的客观性；根据评价指标权重对神经元分组，克服了离散型Hopfield神经网络难以表达指标权重的缺点；最后，用实例对模型进行了验证。     

作业成本法及其在制造业企业中的应用探讨

作业成本法从最初的成本会计计算方法发展成为有效的产品规划和成本管理的一种决策工具。如何正确设计和实施作业成本法成为学术界和企业界所关注的焦点问题之一。本文通过总结作业成本法及其在制造业企业中的应用研究的相关内容，对制造业企业如何成功实施作业成本法进行了探讨，以提高作业成本法的实施有效性。     

工具供应商选择的模糊综合评判研究

对于制造企业而言,合理的工具供应商选择决策可以提高加工质量,并降低成本。本文基于模糊综合评判方法,先运用模糊层次分析法对供应商选择的影响因素进行分类打分,然后运用多级模糊综合评判方法对供应商的综合影响因素进行决策,并将相关结果在某汽车零部件企业的工具管理系统中的供应商选择评价模块中进行应用。     

Supplier evaluation and selection using Taguchi loss functions

The purchasing function directly affects the competitive ability of a firm. Purchasing managers need to periodically evaluate supplier performance in order to retain those suppliers who meet their requirement. Four attributes are frequently used as performance criteria. These attributes are quality, on-time delivery, price and service. An evaluation and selection system of suppliers using Taguchi loss functions is proposed in this paper based on these four attributes. These four attributes are transferred to the quality loss and combined to one decision variable for decision making. It is useful to make supplier evaluation and selection for promoting the competitive ability of a firm. An example of application to supplier evaluation and selection is also presented.     

Integrating sustainability into supplier selection with analytical hierarchy process and improved grey relational analysis: a case of telecom industry

Supplier selection is one of the critical problems in supply chain systems. Within the last decades, by the emergence of sustainability concept, companies have been motivated to enhance their supplier’s sustainability and move toward sustainable development. This paper proposes a structured and integrated decision model for evaluating sustainable suppliers in the context of telecom industry by combining analytical hierarchy process (AHP) and improved grey relational analysis (IGRA) approaches. The proposed model employs AHP for calculating sustainability criteria weights and IGRA for ranking suppliers. Moreover, a sensitivity analysis is also performed to demonstrate the robustness of the model. In this research, the sustainable supplier selection problem of the telecom industry in the southern part of Iran was investigated, showing the effectiveness and applicability of this proposed integrated approach.     

A fuzzy hybrid group decision support system approach for the supplier evaluation process

The quality and delivery performance of a typical company depends largely on the capability of its suppliers. It is therefore important for a company to evaluate the performance of its existing suppliers. However, the problem of supplier evaluation is rather complex when a group of decision makers responsible for these suppliers are geographically dispersed. Evaluating decisions requiring the elicitation of vague and imprecise linguistic information expressed in fuzzy terms. For this purpose, a hybrid fuzzy group decision-making approach for supplier evaluation is proposed, integrating the fuzzy analytic hierarchy process (F-AHP) and the fuzzy preference-ranking-organization-method-for-enrichment-of-evaluation (PROMETHEE) group decision support system (F-PROMETHEE GDSS) method. F-AHP is used to determine the weight of multiple criteria while F-PROMETHEE GDSS is applied for the final ranking of suppliers from a group decision viewpoint. The approach advances the supplier evaluation context in two aspects. First, it treats each decision maker uniquely in terms of the preference function and threshold levels. Second, it provides rapid communication between teams through video conferencing. The hybrid approach is used to evaluate the suppliers of a dairy company.     

Supplier evaluation and selection via Taguchi loss functions and an AHP

The purchasing function directly affects the competitive ability of a firm. Purchasing managers need to periodically evaluate supplier performance in order to retain those suppliers who meet their requirements. The importance of incorporating multiple attributes such as quality, on-time delivery, price and service, into vendor evaluation are well established in the literature. This report provides a more accurate and easier method for quantifying the supplier’s attributes to quality-loss using a Taguchi loss function, and these quality losses are also transferred into a variable for decision-making by an analytical hierarchy process (AHP). An example for supplier evaluation and selection is also presented to demonstrate the functional application of the model.     

A multi-objective decision-making process of supplier selection and order allocation for multi-period scheduling in an electronic market

Supplier selection is a multi-criteria problem which includes both tangible and intangible factors. In these problems when suppliers have capacity or other different constraints, two questions persist: which suppliers are the best and how much should be purchased from a selected supplier? Here, we propose an integrated approach of analytic hierarchy process (AHP), Technique for Order Preference by Similarity to an Ideal Solution (TOPSIS), and multi-objective nonlinear programming to consider both tangible and intangible factors in choosing the best suppliers and define the optimum quantities among selected suppliers to maximize the total value of purchasing and minimize the budget, total penalized earliness and tardiness, and defect rate. The priorities are calculated for each supplier by use of AHP. TOPSIS is applied to rank the suppliers. Finally, using the obtained weights, the optimal quantities of order to the suppliers are clarified in multi-period horizon. An application study presents the validity and efficiency of the proposed model. Moreover, a performance analysis has been worked out on the numerical example to investigate the capability and effectiveness of the results.     

基于突变级数法的绿色供应链供应商的选择研究

供应商的选择是属于多层次、多指标和多准则的综合分析。基于突变级数法原理,选取产品质量和环保能力等指标,建立供应商评价指标体系,并对诸矛盾因素进行归一化处理,得到突变模糊隶属度函数,从而进行绿色供应链供应商的综合评价研究。结合实例,说明了基于突变级数法的绿色供应链供应商的选择研究具有客观性和合理性,有效地避免了权重分配时评价者的主观意愿对评价结果的影响,为绿色供应链供应商的选择提供了一种新的思路和方法。     

An integrated fuzzy group decision making/fuzzy linear programming (FGDMLP) framework for supplier evaluation and order allocation

Supplier selection and related issues are among the most important decisions in the supply chain management area. Even though there have been so many articles and studies that focused on the mentioned problem in the literature, a few of them considered the major decisions related to supplier selection. In an attempt to fulfill that void, we present an integrated framework that involves two stages: suppliers’ evaluation and order allocation. For supplier evaluation, a fuzzy TOPSIS model with a combination of two validated coefficients is conducted. Then, an integer programming with fuzzy objectives and constraints is formulated to assign optimal quantity of order to allocated supplier. Finally, the framework is implemented in a case study organization, and the results are presented.     

基于活动的产品车间制造过程碳排量计算方法

借鉴基于活动的成本法思想,提出了一种基于活动的碳排量计算方法.首先介绍了活动碳算法的概念和原理,建立了基于活动的产品车间制造过程碳排量计算模型;分析并给出了计算模型中关键要素的获取和计算方法;最后给出应用实例,验证了所提方法的有效性.研究结果可进一步应用于制造过程的低碳评价和优化.