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Constructing a total cost of ownership supplier selection methodology based on activity based costing and mathematical programming capital

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Author Info
Z. Degraeve
Eva Labro
Filip Roodhooft () (Vlerick Leuven Gent Management School)

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Abstract

In this paper we elaborate on a Total Cost of Ownership supplier selection methodology that we have constructed using real life case studies of three different industrial components groups in a firm. These case studies are presented in this article. Analysing the value chain of the firm, data on the costs generated by the purchasing policy and on supplier performance are collected using Activity Based Costing (ABC). Since a spreadsheet cannot encompass all these costs, let alone optimise the supplier selection and inventory management policy, a mathematical programming model is used. For a specific component group the combination of suppliers is selected that minimises the Total Cost of Ownership. TCO takes into account all costs that the purchase and the subsequent use of a component entail in the entire value chain of the company. The TCO approach goes beyond minimising purchase price and studies all costs that occur during the entire life cycle of the item in the organisation. Possible savings of between 6 and 14% of the total cost of ownership of the current purchasing policy are obtained for the three cases.

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Publisher Info
Paper provided by Vlerick Leuven Gent Management School in its series Vlerick Leuven Gent Management School Working Paper Series with number 2004-08.

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Length: 52 pages
Date of creation: 10 May 2004
Date of revision:
Handle: RePEc:vlg:vlgwps:2004-08

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Related research
Keywords: Activity Based Costing; mathematical programming; supplier selection; purchasing;

References listed on IDEAS
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  1. van der Meer-Kooistra, Jeltje & Vosselman, Ed G. J., 2000. "Management control of interfirm transactional relationships: the case of industrial renovation and maintenance," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 51-77, January. [Downloadable!] (restricted)
  2. Current, John & Weber, Charles, 1994. "Application of facility location modeling constructs to vendor selection problems," European Journal of Operational Research, Elsevier, vol. 76(3), pages 387-392, August. [Downloadable!] (restricted)
  3. Ittner, Christopher D. & Larcker, David F. & Nagar, Venkatesh & Rajan, Madhav V., 1999. "Supplier selection, monitoring practices, and firm performance," Journal of Accounting and Public Policy, Elsevier, vol. 18(3), pages 253-281, September. [Downloadable!] (restricted)
  4. Weber, Charles A. & Current, John R. & Benton, W. C., 1991. "Vendor selection criteria and methods," European Journal of Operational Research, Elsevier, vol. 50(1), pages 2-18, January. [Downloadable!] (restricted)
  5. Degraeve, Zeger & Roodhooft, Filip, 1999. "Improving the efficiency of the purchasing process using total cost of ownership information: The case of heating electrodes at Cockerill Sambre S.A," European Journal of Operational Research, Elsevier, vol. 112(1), pages 42-53, January. [Downloadable!] (restricted)
  6. Zeger Degraeve & Filip Roodhooft, 2000. "A Mathematical Programming Approach for Procurement Using Activity Based Costing," Journal of Business Finance & Accounting, Blackwell Publishing, vol. 27(1&2), pages 69-98. [Downloadable!] (restricted)
  7. Benton, W. C. & Park, Seungwook, 1996. "A classification of literature on determining the lot size under quantity discounts," European Journal of Operational Research, Elsevier, vol. 92(2), pages 219-238, July. [Downloadable!] (restricted)
  8. Chaudhry, Sohail S. & Forst, Frank G. & Zydiak, James L., 1993. "Vendor selection with price breaks," European Journal of Operational Research, Elsevier, vol. 70(1), pages 52-66, October. [Downloadable!] (restricted)
  9. Baiman, Stanley & Rajan, Madhav V., 2002. "Incentive issues in inter-firm relationships," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 213-238, April. [Downloadable!] (restricted)
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