SUPPLIER SELECTION AND EVALUATION THROUGH ACTIVITYBASED COSTING APPROACH

摘要

Purchasing from supplier involves many kind of significant costs for purchaser. Purchasingrndecisions related to theses purchases include the selection of supplier, order quantities to be placed andrnetc. Such decisions are very much complicated due to the fact that various criteria must be considered inrndecision making process. This paper deals with supplier selection and determination of order quantity byrnActivity-Based Costing(ABC) and Total Cost of Ownership(TCO) concept, which explain the costrncaused by supplier more accurately than traditional cost accounting