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Supply chain cost reduction by implementing integrated activity based costing and data envelopment analysis: A case study

机译:通过实施基于活动的综合成本核算和数据包络分析来减少供应链成本:案例研究

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摘要

The objective of this paper is to propose an alternative method for improving the supply chain performance in terms of supply chain cost (SSC) reduction. DEA-based performance measurement was implemented. SSC was estimated by employing the activity-based costing (ABC) method. The proposed method was verified by a case-based application of an ore dressing company in Thailand. In addition, value stream mapping of lean management was employed to improve performance. The results revealed performance improvement with a significant supply chain cost reduction.
机译:本文的目的是就降低供应链成本(SSC)提出一种提高供应链绩效的替代方法。实施了基于DEA的绩效评估。 SSC通过采用基于活动的成本核算(ABC)方法进行估算。该方法通过泰国一家选矿公司的案例验证。另外,精益管理的价值流图被用来提高绩效。结果表明,性能显着提高,供应链成本显着降低。

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