Determining Sourcing Strategies: A Decision Model Based on Activity and Cost Driver Information
提出一个数学规划模型，利用作业成本法信息，以总拥有成本最小化为目标，确定不同供应商之间的最优订单分配，并应用于比利时钢铁公司的案例。
Determining sourcmg strategies for different material groups provides a major challenge to most companies.There has been little research on the choice of the optimal number of different suppliers for a given product group and the determination of their market shares.In this paper we propose a mathematical programming model using activity based costing information to detennine optimal order splitting among suppliers on the basis of the different costs associated with the purchasing decision.We argue that sourcing strategies should be based on the minimization of the total cost of ownership resulting from external purchases.The model is applied to the case of ball bearings at Cockerill Sambre S.A., a Belgian multinational company in the steel industry.