Allocation of Procurement Costs under the Conditions of Using the Deferral Strategy in Supply Chains

The article discusses the method of distributing procurement costs in the context of using the deferral strategy in the CP, which allows participants to obtain additional competitive advantages by reducing the time period from product development and raw material procurement to actual sales. The proposed approach is based on the application of graph theory to procurement cost management, namely, the use of graph coloring algorithms for distributing or combining such costs over different time periods. The examples discussed in the article are especially relevant in the context of turbulent modern markets, which have a direct impact on the diversity and specificity of economic relations between CP participants.