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Article


Title

Management Accounting Techniques for Supply Chain Management

Authors

Year of publication

2015

Published in

Research in Logistics & Production

Journal year: 2015 | Journal volume: vol. 5 | Journal number: no. 4

Article type

scientific article

Publication language

english

Keywords
EN
  • cost accounting
  • activity based costing
  • target costing
  • open book accounting
  • total cost of ownership
Abstract

EN Traditional intra-firm cost accounting tools are not appropriate in the context of supply chain management. Various costing approaches such as activity based costing (ABC), target costing and open book accounting have been introduced to provide timely, accurate and relevant financial information for enable supply chain managers to make and execute effective decision-making. The author also argues that the total cost of ownership (TCO) approach provides huge potential which has not yet been fully exploited.

Pages (from - to)

327 - 336

Points of MNiSW / journal

8.0

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