- Research Article
- 10.1080/23307706.2026.2642379
Big data-driven cost control method for whole-process cost management
- Mar 26, 2026
- Journal of Control and Decision
- Jing Chen
This paper investigates optimal procurement strategies for small and medium-sized enterprises (SMEs) under the dual constraints of financial limitations and supply disruption risks. Taking a construction engineering enterprise (Enterprise D) as a case study, we develop mathematical models to compare two procurement modes: dual-strategy sourcing and one-strategy-one-standby sourcing. The models consider order costs, disruption probability, loan interest rates, and limited funds. Results indicate that optimal order quantity decreases with higher disruption risk, while interest rates have little effect. Profitability persists up to a 0.7 disruption risk in the dual-strategy model but drops beyond 0.3 in the one-strategy-one-standby model. The study concludes that, under moderate risk levels, dual-strategy sourcing is more robust and should be prioritised, while financial efficiency can be enhanced by choosing banks with lower interest rates.
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