ارزیابی و بهبود عملکرد با کمک مدل‌سازی ریاضی مفهوم هزینه کل مالکیت

نوع مقاله: علمی پژوهشی

نویسندگان

1 استاد گروه مدیریت صنعتی، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران.

2 دانشجوی دکترای گروه مدیریت صنعتی، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران.

3 استادیار گروه مدیریت ،دانشکده مدیریت،دانشگاه امام علی (ع)، تهران، ایران

10.30495/qjopm.2020.574312.2183

چکیده

شیوه­های 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 می­رسد. برای این منظور مفهوم "هزینه کل مالکیت" شاخصی مناسب برای ارزیابی عملکرد و درنتیجه راهکاری مطلوب برای بهبود بهره­وری 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 بهره­وری سازمانی را افزایش دهند. در انتها نیز شاخص پیشنهادی با کمک نمونه مطالعاتی از یک شرکت خودروسازی تشریح گردیده است.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Performance Evaluation and Improvement via Mathematical Modeling: Total Cost of Ownership

نویسندگان [English]

  • maghsoud amiri 1
  • Masoumeh T. Hasani 2
  • Farhad Hadinejad 3
1 Professor of Industrial Management Department, Faculty of Management and Accounting, Allameh Tabatabai University, Tehran, Iran.
2 Ph.D. Candidate, Department of Industrial Management, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran.
3 Assistant Professor, Department Management, Faculty of Management , Imam Ali University, Tehran, Iran
چکیده [English]

A significant amount of costs in the process of supply chain assessment and management is often overlooked when applying traditional ways of evaluation and supplier choice, and it is essential to provide a comprehensive approach that can take into account all costs associated with a service or product. To this end, the concept of "Total Cost of Ownership" is considered as an appropriate criterion for performance assessment and an optimal method for productivity enhancement. It is a philosophy and a purchase device that seeks to delineate the actual purchase cost of a product or a particular service from a specific, and thereby, enhance productivity by reducing viable costs of an investment or purchase. Therefore, the current study sought to explore multiple dimensions of total cost of ownership in selection and evaluation of organizational suppliers. It further aimed to present a mathematical model that can offer an indicator to evaluate the supplier's performance based on each aspect of total cost of ownership making it possible for organizational decision makers to compare each of their suppliers from different perspectives and choose the most efficient and suitable supplier while keeping the cost to an absolute minimum. The proposed index was finally described based on a sample from an automobile manufacturing company.
 

کلیدواژه‌ها [English]

  • Mathematical Modeling
  • Performance Evaluation
  • Productivity Enhancement
  • Supplier selection
  • Total Cost of Ownership
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