Supply Chain Management Accounting
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Management Accounting In Supply Chains
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Author : Andreas Taschner
language : en
Publisher: Springer Nature
Release Date : 2020-07-15
Management Accounting In Supply Chains written by Andreas Taschner and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-07-15 with Business & Economics categories.
Companies more and more compete as integrated supply chains rather than as individual firms. Success of the entire supply chain (SC) determines the economic well-being of the individual company. With management attention shifting to supply chains, the role of management accounting (MAC) naturally must extend to the cross-company layer as well. MAC can make a significant contribution to SC success, but is faced with a multitude of problems and challenges when trying to do so. Students both in supply chain management (SCM) or management accounting (MAC) respectively, are typically not familiarized with these issues. There is still a clear gap in higher education teaching when it comes to management accounting in a cross-company setting. This textbook wants to fill the gap. It targets students who are already familiar with the fundamentals of accounting and now want to extend their expertise in the field of cross-company (or network) management accounting – with supply chains being the typical case in point. Practitioners might draw valuable insights from the text as well. This textbook has been developed for university courses conducted in English language, especially in Germany, Austria and Switzerland. Additional questions via app: Download the Springer Nature Flashcards app for free and use exclusive additional material to test your knowledge.
Supply Chain Management Accounting
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Author : John Cullen
language : en
Publisher:
Release Date : 2009
Supply Chain Management Accounting written by John Cullen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with categories.
Environmental Management Accounting And Supply Chain Management
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Author : Roger L. Burritt
language : en
Publisher: Springer Science & Business Media
Release Date : 2011-05-19
Environmental Management Accounting And Supply Chain Management written by Roger L. Burritt and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-05-19 with Science categories.
This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.
Supply Chain Management Accounting
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Author : Simon Templar
language : en
Publisher: Kogan Page Publishers
Release Date : 2019-03-03
Supply Chain Management Accounting written by Simon Templar and has been published by Kogan Page Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-03 with Business & Economics categories.
The need to contain costs across the business is as strong as ever and the search for cost reduction opportunities is intensifying. There still remains one last major opportunity to take out costs - through the supply chain. Ultimately all costs will make their way to the final marketplace to be reflected in the price paid by the end user. Smart companies instead seek to make the supply chain more competitive through the value it creates and the costs it reduces overall. They have realized that the real competition is not company against company but rather supply chain against supply chain. Supply Chain Management Accounting looks at how the evolution of supply chains has been dramatic over the last few years, with more and more companies moving to sourcing overseas, distributing finished goods to overseas markets, and increasing their international operations. The seeking of low-cost country sourcing, optimizing manufacturing, and exporting products and services has created new challenges to demand forecasting and supply chain planning. Supply Chain Management Accounting presents a wide range of approaches and ground-breaking research findings. The book covers profitability, liquidity and asset utilization, product costing, activity-based costing, investment appraisal, customer profitability analysis, budgeting and sales and operations planning. Online supporting resources include invaluable study questions and worked solutions to reinforce the learning as well as multiple-choice questions with solutions and PowerPoint activities.
Cost Management In Supply Chains
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Author : Stefan Seuring
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-03-09
Cost Management In Supply Chains written by Stefan Seuring and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-09 with Business & Economics categories.
Supply Chain Management and Cost Management are important developments helping companies to respond to increased global competition and demanding customer needs. Within the 23 chapters of the book, more than 35 authors provide insights into new concepts for cost control in supply chains. The frameworks presented are illustrated with case studies from the automotive, textile, white goods, and transportation industry as well as from retailing. Academics will benefit from the wide range of approaches presented, while practitioners will learn from the examples how their own company and the supply chains which they compete in, can be brought to lower costs and better performance.
Management Accounting And The Implications Of Supply Chain Management Practices
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Author : Noriza Mohd. Jamal
language : en
Publisher:
Release Date : 2011
Management Accounting And The Implications Of Supply Chain Management Practices written by Noriza Mohd. Jamal and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Managerial accounting categories.
There have been calls for more research into how changes in supply chain management practices (SCMPs) affect management accounting practices (MAPs) and in turn affect performance. While the linkages between SCMPs, MAPs and performance may seem intuitive, to date there has been limited empirical research testing these relationships. The objective of the research is therefore to test a number of hypotheses regarding the association between these variables and firm performance based on the contingency theory framework. Data were collected through a postal survey of senior accounting executives from the Consumer and Industrial Products Sectors under Malaysian publicly listed firms. The relationships between SCMPs, MAPs, supply chain performance (SCPERF) and overall firm performance (OPERF) were analysed using Partial Least Squares (PLS) path modelling in two conceptual models via PLS-Graph Beta Version 3. To supplement the questionnaire survey, semi-structured interviews were used to gather the experiences and views of selected companies as means to triangulate the research study. It was found that SCMPs are directly related to both MAPs and SCPERF, that MAPs are directly related to SCPERF, and that SCPERF was directly related to overall firm performance (OPERF). Although SCMPs and MAPs were not directly related to OPERF, they were related to OPERF indirectly. MAPs were categorized into stages of their evolution as postulated by the International Federation of Accountants (IFAC). The most sophisticated MAPs, however, have a positive direct and indirect association with OPERF. Supply chain performance (SCPERF) is found to be an important mediator linking SCMPs and MAPs to OPERF. The survey findings which are re-affirmed by the interviews are consistent with the contingency theory approach. This research adds to the existing body of research by developing a framework for linking a firm's SCM practices to its management accounting practices, supply chain performance and overall firm performance. These findings provide management with strategically important insights that strategic supplier partnership, customer relationships, information management and internal supply chain activities are primary factors in SCM that will influence MAPs and supply chain performance. Managers can thus use MA information to effectively create an efficient SCM environment that will lead to improved SCPERF, which will in turn enhance overall firm performance. Areas where future research may prove fruitful are also discussed.
Lean Management Of Global Supply Chain
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Author : Yasuhiro Monden
language : en
Publisher: World Scientific
Release Date : 2015-08-24
Lean Management Of Global Supply Chain written by Yasuhiro Monden and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-08-24 with Business & Economics categories.
This book is the first among many books in supply chain management, which provides the readers with insights on how to select the best global supply chain out of inter-firm network, fables system or market firms. This process is clearly expounded in the book through case studies, which include Apple, Toyota, BMW, IKEA and Taiwan TSMC. The main editor, Prof Yasuhiro Monden, is the founding father of Lean Production Management who published Toyota Production System from IIE in 1983, which is called the classic of Lean System. This book will explain how the global supply chain (GSC) could be organized by considering causal relationships of the stage differences in (1) market needs, (2) product design architecture, and (3) product life-cycle, for the purpose of reducing the total costs of GSC.
Supply Chain Management Accounting
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Author : Allan Hansen
language : da
Publisher:
Release Date : 2010
Supply Chain Management Accounting written by Allan Hansen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Building A Responsive And Flexible Supply Chain
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Author : Minagawa Yoshiteru
language : en
Publisher: World Scientific
Release Date : 2018-08-14
Building A Responsive And Flexible Supply Chain written by Minagawa Yoshiteru and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-08-14 with Business & Economics categories.
This book identifies accounting-based management control system practices for managing integrated and flexible supply chains and increasing customer satisfaction. It further explores how a company can enhance its supply chain integration. The book considers the effects of allocating supply chain's joint profit and incentive alignment as managerial instruments to facilitate integration and cooperation among partners. Furthermore, the book examines how to flexibly manage integrated supply chains from the perspectives of the product/service lifecycle, partner switching, and strategic flexibility. It also examines the use of management accounting systems to improve customer satisfaction in supply chains. Management accounting practices examined in the book involve balanced scorecard, switching cost, target costing, value-based pricing, target-pricing, and quality costing. The book also investigates the different types of supply chains: fabless supply chains, an inter-firm network comprising of parts suppliers and assemblers, non-profit supply chains.
Practical Finance For Operations And Supply Chain Management
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Author : Alejandro Serrano
language : en
Publisher: MIT Press
Release Date : 2020-03-10
Practical Finance For Operations And Supply Chain Management written by Alejandro Serrano and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-03-10 with Business & Economics categories.
An introduction to financial tools and concepts from an operations perspective, addressing finance/operations trade-offs and explaining financial accounting, working capital, investment analysis, and more. Students and practitioners in engineering and related areas often lack the basic understanding of financial tools and concepts necessary for a career in operations or supply chain management. This book offers an introduction to finance fundamentals from an operations perspective, enabling operations and supply chain professionals to develop the skills necessary for interacting with finance people at a practical level and for making sound decisions when confronted by tradeoffs between operations and finance. Readers will learn about the essentials of financial statements, valuation tools, and managerial accounting. The book first discusses financial accounting, explaining how to create and interpret balance sheets, income statements, and cash flow statements, and introduces the idea of operating working capital—a key concept developed in subsequent chapters. The book then covers financial forecasting, addressing such topics as sustainable growth and the liquidity/profitability tradeoff; concepts in managerial accounting, including variable versus fixed costs, direct versus indirect costs, and contribution margin; tools for investment analysis, including net present value and internal rate of return; creation of value through operating working capital, inventory management, payables, receivables, and cash; and such strategic and tactical tradeoffs as offshoring versus local and centralizing versus decentralizing. The book can be used in undergraduate and graduate courses and as a reference for professionals. No previous knowledge of finance or accounting is required.