the
meeting with the purchasing director and purchasing
After this
直接数字合成器AD9951电路设计managers of the different product groups. meeting
we constructed a final total cost of ownership matrix which
included the relevant elements for the different product
groups at Usinor. The resulting total cost of ownership
matrix is given in Figure 1. This matrix is a key element in
our approach. It provides the framework for analysing the
purchasing activities and related costs according to three
dimensions and allows us to define the relation between the
decision variables in the mathematical model and the total
cost of ownership. 本文来自优,文'论.文,网原文请找腾讯3249.114
A first dimension, depicted in the columns of Figure 1, is
the place of the activity and its associated cost within the
value chain of the purchasing company. This dimension
life of the or
represents the cycle costs products services,
which were externally bought. Shields and Young'3 argue
that life cycle costs that a purchaser incurs after buying a
and are thus
product are becoming a larger percentage
in With to
increasingly important purchase decisions. respect
the value chain dimension we distinguish acquisition,
and elimination activities
reception, possession, utilization
and the related costs. This allows us to explicitly take into
account the impact of purchasing strategies on the activities
and costs throughout the entire company.
Activities and the associated costs can also be
categorized
on the basis of their hierarchical level. The
activity-based
八路抢答器设计+原理框图+电路图+PCB图literature defines different cost
costing hierarchies14 for a
and these hierarchies to
company applies manufacturing,
marketing and research and development expenses. In our
approach, we tailor this hierarchy to the purchasing context.
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