Cost-transparent sourcing in China applying total cost of ownership
Cost-transparent sourcing in China applying total cost of ownership
复制标题
采用总拥有成本在中国进行成本透明的采购
DOI：
10.1109/ieem.2007.4419192
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发表时间：
2007
期刊：
影响因子：
--
通讯作者：
Robert Alard
中科院分区：
文献类型：
--
作者：
Philipp Bremen;Josef Oehmen;Robert Alard
亚洲，特别是中国，在制造业方面的重要性正在增加，特别是在大批量、低成本生产方面。瑞士工业界要求了解与中国有关的全球采购项目的所有成本，这导致了总拥有成本（TCO）的方法。在本文中，首先进行了文献回顾，特别侧重于行业的激励措施，利益，障碍和结构化成本对象的方法，现有的概念。此后，提出了总拥有成本方法的增强，以实现全面和透明的成本评估，考虑到供应链风险。最后，对成本对象的量化方法进行了讨论和评价。
Asia, eminently China, is gaining in importance regarding manufacturing especially for high- volume, low-cost production. The request from industry in Switzerland to comprehend all costs related to global sourcing projects concerning China leads to the approach of total cost of ownership (TCO). In this paper, first a literature review regarding existing concepts with special focus on industry incentives, benefits, barriers and methods of structuring cost objects is conducted. Thereafter, an enhancement of the TCO approach is presented in order to achieve a holistic and transparent cost evaluation that takes supply chain risks into account. Concluding, methods for quantification of cost objects are discussed and evaluated critically.