利用作业成本法进行供应商的选择与评价

现代管理思想的采用和全球竞争的加剧，促使越来越多的企业将自己的非核心业务实行外包，并建立和维持长期稳固的采购供应商关系，采用科学的方法对供应商进行评价、选择和组合至关重要，传统的供应商评价和选择方法具有主观性过强等缺点，利用作业成本法可以有效地克服这些缺点，本文在简要叙述作业2成本法的基本概念的基础上，详细分析了对供应商进行评价和选择时采用作业成本法的一般模型，计算实例，分析了作业成本法在评价和选择供应商方面的适用条件；最后，分析了基于作业成本法的供应商评价和选择的决策支持系统的一般框架。

Suppliers Selection and Evaluation Using Activity-Based Costing

The adoption of modern management philosophy and the increasing global competition force more and more enterprises to outsource their none-core business, and to establish and maintain a stable and long term supply relationship. It is extremely important to select, evaluate and combine suppliers using scientific approaches. Traditional approaches for selecting and evaluating suppliers have much more subjectivity in common. All the shortcomings can be overcome by adopting activity-based costing approach. The paper first gives the concise idea underpinning activity-based costing approach. A general supplier selection and evaluation model and a detailed example using activity-based costing approach are then presented. The pre-requisite conditions using activity-based approaches in supplier selection and evaluation problem is analyzed. Finally, a generic framework of a DSS to support supplier selection and evaluation based on actirity-based costing is proposed.