ارزیابی و بهبود عملکرد با کمک مدل‌سازی ریاضی مفهوم هزینه کل مالکیت
الموضوعات :
مقصود امیری
1
(
استاد گروه مدیریت صنعتی، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران.
)
معصومه تدریس حسنی
2
(
دانشجوی دکترای گروه مدیریت صنعتی، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران.
)
فرهاد هادی نژاد
3
(
استادیار گروه مدیریت ،دانشکده مدیریت،دانشگاه امام علی (ع)، تهران، ایران
)
الکلمات المفتاحية: ارزیابی عملکرد, مدل‌سازی ریاضی, انتخاب تأمین‌کننده, بهبود بهره‌وری, هزینه کل مالکیت,
ملخص المقالة :
شیوه های سنتی ارزیابی و انتخاب تأمین‌کننده غالباً تعداد قابل‌ملاحظه‌ای از هزینه‌ها را نادیده می‌گیرند و درنتیجه ارائه رویکردی جامع که تمام هزینه‌های مربوط به یک خدمت یا تولید را در نظر بگیرد، در فرآیند ارزیابی و مدیریت زنجیره تأمین ضروری به نظر می رسد. برای این منظور مفهوم "هزینه کل مالکیت" شاخصی مناسب برای ارزیابی عملکرد و درنتیجه راهکاری مطلوب برای بهبود بهره وری محسوب می‌شود. این شاخص ابزار خرید و فلسفه‌ای است که به دنبال درک هزینه‌های واقعی خرید یک کالا یا ارائه یک خدمت معین از تأمین‌کننده‌ای خاص است. این مدل منجر به کاهش هزینه‌های احتمالی یک سرمایه‌گذاری یا خرید شده و درنتیجه در بهبود بهره‌وری تأثیرگذار خواهد بود. بر این اساس، هدف پژوهش حاضر بررسی ابعاد چندگانه مفهوم هزینه کل مالکیت در انتخاب و ارزیابی عملکرد تأمین‌کنندگان سازمان‌ها و نهایتاً ارائه یک مدل ریاضی برای تبیین مناسب این مفهوم است. پس از ارائه مدل ریاضی نهایی، شاخصی جهت ارزیابی عملکرد تأمین‌کنندگان بر اساس هر یک از ابعاد مفهوم هزینه کل مالکیت ارائه می‌شود، این شاخص برای تصمیم‌گیرندگان سازمانی این امکان را فراهم می‌آورد تا با مقایسه هر یک از تأمین‌کنندگان آنها ازنظر ابعاد گوناگون مفهوم هزینه کل مالکیت، دست به انتخاب کاراترین و مناسب‌ترین تأمین‌کننده، با حداقل هزینه کل زده و درنتیجه بهره وری سازمانی را افزایش دهند. در انتها نیز شاخص پیشنهادی با کمک نمونه مطالعاتی از یک شرکت خودروسازی تشریح گردیده است.
Amiri, M., Hadinejad, F., Malekkhoyan, Sh. (2017),Evaluation and Prioritization of Suppliers Adopting a Combined Approach of Entropy, Analytic Hierarchy process, and Revised PROMETHEE, Case Study: YOUTAB Company, 14(4), 1-20.[In Persian]
Bai, C & Sarkis, J. (2010) Integrating sustainability into supplier selection with grey system and rough set methodologies, International Journal of Production Economics, 124(1), 252-264.
Caputo, A.C., Pelagagge, P. M., Pacifico M & Salini, P. (2015), Manufacturing cost model for heat exchangers optimization, Applied Thermal Engineering,10, 1-34.
Chaharsoghee, S. K. & Sahraieyan, R. (2006), Providing a Standardized Method for Assessing and Choosing a Supplier, World of Quality, 3(10), 30-36.
Danielis, R., Giansoldati, M., Rotaris, L. (2018), A probabilistic total cost of ownership model to evaluate the current and future prospects of electric cars uptake in Italy, Energy Policy, 119, 268-281.
Roodhooft, F, Degraeve, Z.; Labor, E. (2000), An evaluation of vendor selection models from a total cost of ownership perspective, European Journal of Operational Research, 125(1), 34-58.
Dogan, I & Aydin, N. (2011), Combining Bayesian Networks and Total Cost of Ownership method for supplier selection analysis, Computers & Industrial Engineering, 61(4), 1072-1085.
Elleram, M, l. (1993), Aframework for total cost of ownership, the international journal of logistics management, 4(2), 49–60.
Gargeya V.B. & Su J. (2004), Strategic sourcing and Supplier Selection: A Review of surveybasedempirical research, Second world conference on POM and 15th Annual POMconference, Cancun, Mexico, 1-32.
Ho, W., Dey, P.K & Lockstrom, M. (2011), Strategic sourcing: a combined QFD and AHP approach in manufacturing, Supply Chain Management: An International Journal, 16(6), 446-461.
Iranzade, s., burani, h & sarami rasolee, b. (2008), application of multi-criteria methods in ranking suppliers of component, Management Science, 2(5), 41-57. [In Persian]
katler, Ph. (2006), Marketing Manager, Bahman Forouzandeh, Publishing House, Tehran, Third Edition, 552.
Kim, S., H, s & Sohn Y. (2007), Cost of ownership model for the RFID logistics system applicable to u-city, 37th International Conference on Computers and Industrial Engineering, 833-842.
Krause D.R, T.V. & Clanton R.J. (2000), A structural analysis of the effectiveness of buyingfirms, Strategies to improve supplier performance, Journal of Decision Science, 31(1), 33-55.
Lee, E., Ha, S & Kim. S. (2001), Supplier selection and management system considering relationship in supply chain management, Transactions on engineering management, 48(3).
Lima Junior, F. R., Cesor, L & Carpinetti, R. (2016), Combining SCOR model and fuzzy TOPSIS for supplier evaluation and management, International journal of Production Economics, 174, 128-141.
Mohammady Garfamy, R. (2006), A data envelopment analysis approach based on total cost of ownership for supplier selection, Journal of enterprise information management, 19(6), 662-678.
Prajogo, D., Chowdhury, M., Yeung, A. C. L & Cheng, T. C. E. (2012), The relationship between supplier management and firm's operational performance: A multidimensional, International journal of Production Economics, 136(1), 123-130.
Roodhooft, f; Abbeele, A., V., D; Peeters, F. (2005), Total cost of ownership as a tool for inter-frim cost management: a case in Belgian utilities industry, Leuven: KUL. Department of applied economic sciences.
Sajjadi, S. H & Emami, M.R. (2007), Comparison of Accounting Standards of Accounting EstimatesAccountant, 22(190), 11-19.[In Persian]
Schoenherr, T., Modi, S.B., Benton, W. C., Carter, C. R., Choi, T. Y & Larson, P.D.(2012), Research opportunities in purchasing and supply management, International Journal of Production Research, 50(16), 4556-4579.
Shabani, A., Visani, F., Barbieri, P., Dullaert, W., Vigo, D. (2018), Reliable estimation of suppliers’ total cost of ownership: An imprecise data envelopment analysis model with common weights, Omega, 87, 57-70.
Shafia, M.A & Ershazadeh, H. (2009), Effective Factors in Choosing -Channels for Delivering After-Sales Service Elements, 12(100), 42-48.
Sohn So, Y., j., jeon, E & Han, j., h. (2015), A new cost of ownership modelfor the acquisition of complying with environmental regulations, journal of cleaner production, 100(1), 269-277.
Sohn, s & lee, j. (2006), Cost of ownership model for CRM system, department of computer science and industrial engineering systems, 60, 68-81.
Van maanen, h & berghout, e. (2002), cost management of it beyond cost of ownership models a state the art overview of Dutch financial services industry, 25(2), 167-173.
Visani, F., Barbieri, P., Marta, F., Lascio, L. Di, Raffoni, A & Vigo, D. (2016), Supplier's Total Cost of Ownership evaluation: a Data Envelopment Analysis approach, the international journal of management science, Omega, 61, 141-154.
Wang, Q; & Guo, X. (2007), A study of supplier selection and quality strategy based on quality costs theory, international conference of management science and engineering.
Weber, M., hiete, M., lauer, l & rentz, O. (2010), Low cost country sourcing and its eeffects on the total cost of ownership structure for medical devices manufacturer, Journal of Purchasing & Supply Management, 16, 4-16.
_||_Amiri, M., Hadinejad, F., Malekkhoyan, Sh. (2017),Evaluation and Prioritization of Suppliers Adopting a Combined Approach of Entropy, Analytic Hierarchy process, and Revised PROMETHEE, Case Study: YOUTAB Company, 14(4), 1-20.[In Persian]
Bai, C & Sarkis, J. (2010) Integrating sustainability into supplier selection with grey system and rough set methodologies, International Journal of Production Economics, 124(1), 252-264.
Caputo, A.C., Pelagagge, P. M., Pacifico M & Salini, P. (2015), Manufacturing cost model for heat exchangers optimization, Applied Thermal Engineering,10, 1-34.
Chaharsoghee, S. K. & Sahraieyan, R. (2006), Providing a Standardized Method for Assessing and Choosing a Supplier, World of Quality, 3(10), 30-36.
Danielis, R., Giansoldati, M., Rotaris, L. (2018), A probabilistic total cost of ownership model to evaluate the current and future prospects of electric cars uptake in Italy, Energy Policy, 119, 268-281.
Roodhooft, F, Degraeve, Z.; Labor, E. (2000), An evaluation of vendor selection models from a total cost of ownership perspective, European Journal of Operational Research, 125(1), 34-58.
Dogan, I & Aydin, N. (2011), Combining Bayesian Networks and Total Cost of Ownership method for supplier selection analysis, Computers & Industrial Engineering, 61(4), 1072-1085.
Elleram, M, l. (1993), Aframework for total cost of ownership, the international journal of logistics management, 4(2), 49–60.
Gargeya V.B. & Su J. (2004), Strategic sourcing and Supplier Selection: A Review of surveybasedempirical research, Second world conference on POM and 15th Annual POMconference, Cancun, Mexico, 1-32.
Ho, W., Dey, P.K & Lockstrom, M. (2011), Strategic sourcing: a combined QFD and AHP approach in manufacturing, Supply Chain Management: An International Journal, 16(6), 446-461.
Iranzade, s., burani, h & sarami rasolee, b. (2008), application of multi-criteria methods in ranking suppliers of component, Management Science, 2(5), 41-57. [In Persian]
katler, Ph. (2006), Marketing Manager, Bahman Forouzandeh, Publishing House, Tehran, Third Edition, 552.
Kim, S., H, s & Sohn Y. (2007), Cost of ownership model for the RFID logistics system applicable to u-city, 37th International Conference on Computers and Industrial Engineering, 833-842.
Krause D.R, T.V. & Clanton R.J. (2000), A structural analysis of the effectiveness of buyingfirms, Strategies to improve supplier performance, Journal of Decision Science, 31(1), 33-55.
Lee, E., Ha, S & Kim. S. (2001), Supplier selection and management system considering relationship in supply chain management, Transactions on engineering management, 48(3).
Lima Junior, F. R., Cesor, L & Carpinetti, R. (2016), Combining SCOR model and fuzzy TOPSIS for supplier evaluation and management, International journal of Production Economics, 174, 128-141.
Mohammady Garfamy, R. (2006), A data envelopment analysis approach based on total cost of ownership for supplier selection, Journal of enterprise information management, 19(6), 662-678.
Prajogo, D., Chowdhury, M., Yeung, A. C. L & Cheng, T. C. E. (2012), The relationship between supplier management and firm's operational performance: A multidimensional, International journal of Production Economics, 136(1), 123-130.
Roodhooft, f; Abbeele, A., V., D; Peeters, F. (2005), Total cost of ownership as a tool for inter-frim cost management: a case in Belgian utilities industry, Leuven: KUL. Department of applied economic sciences.
Sajjadi, S. H & Emami, M.R. (2007), Comparison of Accounting Standards of Accounting EstimatesAccountant, 22(190), 11-19.[In Persian]
Schoenherr, T., Modi, S.B., Benton, W. C., Carter, C. R., Choi, T. Y & Larson, P.D.(2012), Research opportunities in purchasing and supply management, International Journal of Production Research, 50(16), 4556-4579.
Shabani, A., Visani, F., Barbieri, P., Dullaert, W., Vigo, D. (2018), Reliable estimation of suppliers’ total cost of ownership: An imprecise data envelopment analysis model with common weights, Omega, 87, 57-70.
Shafia, M.A & Ershazadeh, H. (2009), Effective Factors in Choosing -Channels for Delivering After-Sales Service Elements, 12(100), 42-48.
Sohn So, Y., j., jeon, E & Han, j., h. (2015), A new cost of ownership modelfor the acquisition of complying with environmental regulations, journal of cleaner production, 100(1), 269-277.
Sohn, s & lee, j. (2006), Cost of ownership model for CRM system, department of computer science and industrial engineering systems, 60, 68-81.
Van maanen, h & berghout, e. (2002), cost management of it beyond cost of ownership models a state the art overview of Dutch financial services industry, 25(2), 167-173.
Visani, F., Barbieri, P., Marta, F., Lascio, L. Di, Raffoni, A & Vigo, D. (2016), Supplier's Total Cost of Ownership evaluation: a Data Envelopment Analysis approach, the international journal of management science, Omega, 61, 141-154.
Wang, Q; & Guo, X. (2007), A study of supplier selection and quality strategy based on quality costs theory, international conference of management science and engineering.
Weber, M., hiete, M., lauer, l & rentz, O. (2010), Low cost country sourcing and its eeffects on the total cost of ownership structure for medical devices manufacturer, Journal of Purchasing & Supply Management, 16, 4-16.
