Total Cost of Ownership als innovatives Kostenrechnungstool / Literaturtipps

Bierma, Chemical management: reducing waste and cost through innovative supply strategies, New York 2000.

Brown, A New Marketing Tool: Life-Cycle Costing, Industrial Marketing Management, 8/1979, S. 109 – 113.

Degraeve/Labro/Roodhooft, Constructing a total cost of ownership supplier selection methodology based on activity based costing and mathematical programming, Gent 2004.

Ellram (1993a), A Framework for Total Cost of Ownership, International Journal of Logistic Management, 4. Jg., Heft 2/1993, S. 49 – 60.

Ellram, A Taxonomy of Total Cost of Ownership Models, Journal of Business Logistics, 15. Jg., Heft 1/1994, S. 171 – 191.

Ellram (1993b), Total Cost of Ownership: Elements and Implementation, International Journal of Purchasing & Materials Management, 29. Jg., Heft 4/1993, S. 3 – 12.

Ellram, Total Cost of Ownership: An Analysis Approach for Purchasing, International Journal of Physical Distribution and Logistics Management, 25. Jg., Heft 8/1995, S. 4 – 20.

Ellram, Total Cost of Ownership, in Hahn/Kaufmann (Hrsg.), Handbuch Industrielles Beschaffungsmanagement, Wiesbaden 2002, S. 659 – 671.

Ellram/Siferd, Total Cost of Ownership, A Key Concept, Strategic Cost Management Decisions, Journal of Business Logistics, 19. Jg., Heft 1/1998, S. 55 – 84.

Geißdörfer, Total Cost of Ownership (TCO) und Life Cycle Costing (LCC). Einsatz und Modelle: Ein Vergleich zwischen Deutschland und USA, Berlin 2009.

Geißdörfer/Gleich/Wald [Geißdörfer et al. (2009a)], Standardisierungspotentiale lebenszyklusbasierter Modelle des strategischen Kostenmanagements, Zeitschrift für Betriebswirtschaft, Heft 79/2009.

Geißdörfer/Gleich/Wald/Motwani [Geißdörfer et al. (2009b)], State and development of life cycle cost analysis models in strategic cost management, Production&Inventory Management Journal, 45. Jg., Heft 1/2009, S. 66 – 79.

Heilala/Helin/Montonen, Total cost of ownership analysis for modular final assembly systems, International Journal of Production Research, 44. Jg., Heft 18/19/2006, S. 3967 – 3988.

Hurkens/Valk/Wynstra, Total Cost of Ownership in the Service Sector: A Case Study, Journal of Supply Chain Management, 42. Jg., Heft 1/2006, S. 27 – 37.

Labro, Total cost of ownership supplier selection based on activity based costing and mathematical programming, 2001.

Matzel/Pagan/Brathwaite/Patterson/Foster, A Look Inside Bayer’s Strategic Sourcing & Negotiation Process, Supplier Selection&Management Report, 4. Jg., Heft 10/2004, S. 13 – 15.

Monczka/Trent/Handfield, Purchasing and Supply Chain Management, Cincinnati 2002.

Wouters/Anderson/Wynstra, The adoption of total cost of ownership for sourcing decisions – a structural equations analysis, Accounting, Organizations and Society, Heft 30/2005, S. 167 – 191.

Wynstra/Hurkens, Total Cost and Total Value of Ownership, in: Eßig (Hrsg.), Perspektiven des Supply Management, Berlin 2005, S. 463 – 482.