供应商联盟TCO理论的成本结构分析
Keywords: 跨期成本结构分析 供应商联盟 总拥有成本 订单分配
Abstract:
利润最大化是企业经营的最终同标.在追求利润最大化的过程中,企业更加注重成本最小化,如何有效降低企业成本是当前企业竞争的关键.针埘这一难题,依据总拥有成本理论,采用定最的方法,从供应商联盟、订单和产品3个层面系统地分析供应商联盟的成本,建立了基于TCO理论的供应商联盟成本结构分析模型.通过实证分析,有效解决了在不同的时期内,选择哪个供应商以及分配给供应商多少订单的问题.供应商联盟决策模型通过管理供应商来控制原材料或零部件,从而大大降低企业采购成本.
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