earticle

영어

In recent years, electronic invoicing has come into sight and plays a vital role in a lot of businesses. Under this circumstance, enterprises need to select from either electronic invoicing solutions or paper-based ones. The electronic invoicing solution can be a self-built or a commercial one. In this paper, an ANP-based evaluation model is proposed aiming at addressing this selection problem. Cost and Effectiveness are the two basic determinants in this model to prioritize invoicing solutions. Cost is categorized by three dimensions: one-off cost, monthly cost and unit cost. Effectiveness is classified into four dimensions: customer experience, supplier performance, enterprise business and invoicing performance. Each dimension has a subset of several elements that give a more specific description of the invoicing process. And the relative importance of these elements and dimensions are calculated by numerical pairwise comparisons which especially pay attention to the interdependencies of dimensions. The overall evaluation of alternative invoicing solutions can be achieved by this model so as to assist enterprise managers to conduct decision-makings. In the end a pilot case about a Chinese e-commerce enterprise demonstrates the feasibility of the proposed approach.