Publication

Vendor selection and evaluation an Activity Based Costing approach

Roodhooft, Filip
; 
Konings, Jozef
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Publication Type
Journal article
Editor
Supervisor
Publication Year
1997-01
Journal
European Journal of Operational Research
Book
Publication Volume
96
Publication Issue
1
Publication Begin page
97
Publication End page
102
Publication Number of pages
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Abstract
In this paper we propose an Activity Based Costing approach for vendor selection and evaluation. This system allows us to compute total costs caused by a supplier in a firm's production process, thereby increasing the objectivity in the selection process. We further show that for vendor evaluation purposes the difference between the budgeted and actual total vendor score can be decomposed in a purchaser effect, a supplier effect and a combined effect. We illustrate the Activity Based Costing approach with a case study.
Research Projects
Organizational Units
Journal Issue
Keywords
46 Information and Computing Sciences, 4609 Information Systems
Citation
Knowledge Domain/Industry
Accounting & Finance
DOI
https://doi.org/10.1016/0377-2217(95)00383-5
URI
http://hdl.handle.net/20.500.12127/1233
Other links
https://doi.org/10.1016/0377-2217(95)00383-5
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