Vendor selection and evaluation an activity based costing approach

Filip Roodhooft, Jozef Konings

Research output: Contribution to journalArticlepeer-review

139 Citations (Scopus)


In this paper we propose an Activity Based Costing approach for vendor selection and evaluation. This system allows us to compute total costs caused by a supplier in a firm's production process, thereby increasing the objectivity in the selection process. We further show that for vendor evaluation purposes the difference between the budgeted and actual total vendor score can be decomposed in a purchaser effect, a supplier effect and a combined effect. We illustrate the Activity Based Costing approach with a case study.

Original languageEnglish
Pages (from-to)97-102
Number of pages6
JournalEuropean Journal of Operational Research
Issue number1
Publication statusPublished - Jan 10 1997


  • Purchasing
  • Supply management
  • Vendor selection

ASJC Scopus subject areas

  • Computer Science(all)
  • Modelling and Simulation
  • Management Science and Operations Research
  • Information Systems and Management

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