Purpose

Cost transparency is of central importance to reach a consensus between supply chain partners. The purpose of this paper is to contribute to the instrument of cost analysis which supports the link between buyers and suppliers.

Design/methodology/approach

Based on a detailed literature review in the area of cost analysis and purchasing, intelligent decision support systems for cost estimation are identified. Subsequently, expert interviews are conducted to determine the application possibilities for managers. The application potential is derived from the synthesis of motivation, identified applications and challenges in the industry. Management recommendations are to be derived by bringing together scientific and practical approaches in the industry.

Findings

On the one hand, the results of this study show that machine learning (ML) is a complex technology that poses many challenges for cost and purchasing managers. On the other hand, ML methods, especially in combination with expert knowledge and other analytical methods, offer immense added value for cost analysis in purchasing.

Originality/value

Digital transformation allows to facilitate the cost calculation process in purchasing decisions. In this context, the application of ML approaches has gained increased attention. While such approaches can lead to high cost reductions on the side of both suppliers and buyers, an intelligent cost analysis is very demanding.

中文翻译：

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采购智能成本分析实证研究

目的

成本透明度对于在供应链合作伙伴之间达成共识至关重要。本文的目的是为支持买方和供应商之间联系的成本分析工具做出贡献。

设计/方法/方法

根据成本分析和采购领域的详细文献综述，确定了用于成本估算的智能决策支持系统。随后，进行专家访谈以确定管理人员的应用可能性。应用潜力来源于动机、确定的应用和行业挑战的综合。管理建议将通过将行业中的科学和实用方法结合起来得出。

发现

一方面，这项研究的结果表明，机器学习 (ML) 是一项复杂的技术，给成本和采购经理带来了许多挑战。另一方面，ML 方法，尤其是与专家知识和其他分析方法相结合，为采购成本分析提供了巨大的附加值。

原创性/价值

数字化转型有助于促进采购决策中的成本计算过程。在这种情况下，机器学习方法的应用受到越来越多的关注。虽然此类方法可以为供应商和采购商带来高成本降低，但智能成本分析的要求非常高。