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

机译：通过实施基于综合活动的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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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：本文的目的是提出一种改善供应链成本（SSC）减少方面的供应链性能的替代方法。基于DEA的性能测量得到实施。通过采用基于活动的成本核算（ABC）方法来估计SSC。通过泰国的矿石修整公司的案例应用验证了该方法。此外，采用精益管理的价值流映射来提高性能。结果显示出具有大量供应链成本的性能改善。

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《International Conference on Engineering, Technology and Innovation》|2014年||共10页
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Yanpirat Patcharaporn; Choatheitmanut Akrapong;
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中图分类工程材料学;
关键词
Analytical models; Companies; Costing; Mathematical model; Measurement; Resource management; Supply chains; activity-based costing; data envelopment analysis; lean; performance measurement; stepwise DEA approach;

机译：分析模型;公司;成本核算;数学模型;测量;资源管理;供应链;基于活动的成本核算;数据包络分析;瘦;性能测量;逐步测量;

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1. A Mathematical Model to Select Suppliers through Data Envelopment Analysis Integrated and Total Cost of Ownership Approaches (Case Study: Value Chain in Iran Automotive Industry) [J] . Akbar Rahimipoor, Masomeh Tadriss Hasani Australian Journal of Basic and Applied Sciences . 2012,第1期

机译：通过数据包络分析综合和总拥有成本方法选择供应商的数学模型（案例研究：伊朗汽车行业的价值链）
2. A NEOTERIC APPROACH TO GEOMETRIC SHIPMENT POLICY IN AN INTEGRATED SUPPLY CHAIN WITH SETUP COST REDUCTION AND FREIGHT COST USING SERVICE LEVEL CONSTRAINT [J] . Selvaraj Hemapriya, Ramasamy Uthayakumar RAIRO operations research . 2020,第3期

机译：在集成供应链中的几何货件策略中的一种新探测方法，使用服务水平约束进行成本降低和运费成本
3. Supply chain cost model for prefabricated building material based on time-driven activity-based costing [J] . Kim Yong-Woo, Han Seung-Heon, Yi June-Seong, Canadian Journal of Civil Engineering . 2016,第4期

机译：基于时间驱动的基于活动的成本核算的预制建筑材料供应链成本模型
4. Supply chain cost reduction by implementing integrated activity based costing and data envelopment analysis: A case study [C] . Yanpirat Patcharaporn, Choatheitmanut Akrapong 2014 International Conference on Engineering, Technology and Innovation . 2014

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
5. Integrated supply chain strategic optimization using mixed-integer programming (MIP) and activity-based costing (ABC). [D] . Holguin de la Cruz, Javier. 2004

机译：使用混合整数编程（MIP）和基于活动的成本核算（ABC）的集成供应链战略优化。
6. Original research: Time-driven activity-based costing for patients with multiple chronic conditions: a mixed-method study to cost care in a multidisciplinary and integrated care delivery centre at a university-affiliated tertiary teaching hospital in Stockholm Sweden [O] . George Keel, Rafiq Muhammad, Carl Savage, 2020

机译：原始研究：以时间为基础的以活动为基础的多种慢性病患者的费用计算：一项混合方法研究在瑞典斯德哥尔摩的一家大学附属三级教学医院的多学科和综合护理提供中心进行护理服务
7. Cost management in the internal value chain of integrated application of activity-based costing, Kaizen concept and target costing [O] . Pešić-Tomić Vesna, Andrijašević Maja 2014

机译：基于活动的成本核算，改善概念和目标成本核算的综合应用的内部价值链中的成本管理

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

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