Title: Vendor selection and evaluation - An activity based costing approach
Authors: Roodhooft, Filip ×
Konings, Joep #
Issue Date: Jan-1997
Publisher: Elsevier science bv
Series Title: European journal of operational research vol:96 issue:1 pages:97-102
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.
ISSN: 0377-2217
Publication status: published
KU Leuven publication type: IT
Appears in Collections:Research Center Accountancy, Leuven
Research Center of Monetary and Information Economics, Leuven
× corresponding author
# (joint) last author

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