Supply Chains, Supply Chain Management and Management Accounting

2020 ◽  
pp. 1-14
Author(s):  
Andreas Taschner ◽  
Michel Charifzadeh
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
Management Accounting ◽  
Chain Management

Supply chain management and activity-based costing

2017 ◽  
Vol 47 (8) ◽  
pp. 712-735 ◽  
Author(s):  
Erik Hofmann ◽  
Jan Bosshard
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
Management Accounting ◽  
Activity Based Costing ◽  
Automatic Data ◽  
Chain Management ◽  
Content Type ◽  
Reference Framework ◽  
Practical Implications

Purpose The purpose of this paper is to summarize and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). The authors present a reference framework for practical implications and areas for future research in intra-firm and inter-organizational environments. Design/methodology/approach The findings underlie a systematic review methodology. Research gaps and guidance for further publications are derived from the reference framework based on ABC and SCM literature. Findings The review illustrates four main areas for further research: determination of the role of management accounting in SCM (including supply chain finance), integration of time-driven ABC with radio frequency identification (RFID) technology and automatic data collection, analysis of inter-organizational management tools in supply chains in multiple negotiation rounds, and standardization of cost accounting data in supply chains. Practical implications The review provides practitioners with three main recommendations: ABC applications require a solid data basis, organizational readiness, commitment from senior management, and an ABC management philosophy; open book accounting for inter-organizational cost information-sharing purposes needs institutional arrangements and economic incentive systems; and sharing costs and benefits among supply chain members requires a change of managers’ mind-set. Originality/value This paper reveals practical implications and provides new directions for research based on the reference framework. The paper contributes to the interdisciplinary topic between SCM and management accounting by providing a structured overview of 87 peer-reviewed articles from 1992 to 2016.

scholarly journals IMPLICATIONS OF SUSTAINABLE SUPPLY CHAIN MANAGEMENT LITERATURE TO MANAGEMENT ACCOUNTING

2020 ◽  
Vol 8 (3) ◽  
pp. 205-219
Author(s):  
Asuman Atik ◽  
◽  
Iva Kovacevic ◽  
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
Keyword Search ◽  
Management Accounting ◽  
Sustainable Supply Chain ◽  
Chain Management ◽  
Sustainable Supply Chain Management ◽  
Sustainable Supply Chains ◽  
Management Literature

The main purpose of this article is to make an extensive review on the sustainable supply chain management literature in order to find some implications to management accounting. It also aims to explain sustainability in supply chain management, the needs of a sustainable supply chain, historical development and importance of sustainable supply chains. As the first step, a keyword search was conducted in the well-known databases, and then, sustainable supply chain management (SSCM) studies, which have connections to and implications for management accounting are evaluated and summarized separately. Although SSCM literature is very rich, the number of SSCM studies which have implications to management accounting is scarce. They point out that management accountants may take parts especially in determining cost and profitability of sustainable products, cost and quality evaluation of input materials and risk evaluation of suppliers, developing costing models for sustainable production, measuring performance in economic, environmental and social areas, and making cost-benefit analysis in the implementation and adoption of sustainability in each steps of sustainable supply chains.

Lesconsumer-to-consumer supply chains

2018 ◽  
Vol 44 (277) ◽  
pp. 93-107
Author(s):  
Aurélien Rouquet ◽  
Christine Roussat ◽  
Valentina Carbone
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
Chain Management ◽  
Le Fort

La littérature ensupply chain management(SCM) a délaissé un type desupply chains : lesconsumer-to-consumer(C2C)supply chains, qui relient les consommateurs lorsqu’ils échangent des produits. Reposant sur une approche conceptuelle, cet article montre à la communauté logistique et SCM l’intérêt qu’il y a à explorer cessupply chains. L’article dégage quatre spécificités de ces chaînes : 1) leur orientation perpendiculaire auxsupply chainsclassiques, 2) le fort amateurisme de ses acteurs, 3) leur large encastrement social, 4) leur structure plus directe. L’étude des C2Csupply chainsest susceptible d’élargir le spectre du SCM en y intégrant plus fortement le consommateur.

scholarly journals Supply Chain Management Open Innovation: Virtual Integration in the Network Logistics System

2021 ◽  
Vol 7 (1) ◽  
pp. 54
Author(s):  
Vladimir Shcherbakov ◽  
Galina Silkina
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
System Integration ◽  
Business Models ◽  
Industrial Revolution ◽  
Linear Models ◽  
Logistics System ◽  
Chain Management ◽  
Economic Relations

The customer-oriented approach is actively developing within the global trend of the modern industrial revolution that is Industry 4.0. The focus on customer interests has led to cooperation and integration in supply chains, improving their efficiency and increasing transparency, awareness, and trust. However, an issue emerging in this scenario is that conventional supply chain management (SCM) procedures are unable to identify the potential proposal for a particular user. Modern businesses need to build integrated supply chains, which require well-developed infrastructure and easily available complementary services, relying on logistics as a networking technology. Supply chains of this generation grow from traditional individual desynchronized economic relations (linear models with some feedback and the simplest network configurations) to scalable, adaptable, harmonized partner networks. The logistics potential allows additional income by reducing the total costs of participants in the network, thus increasing the competitiveness of companies; this can be implemented based on new models of interaction in the current digital environment through, firstly, system integration. Our goal consists of identifying the essential characteristics of system integration and substantiating the methods for its implementation in the digital economy. The study is based on the analysis of global best practices, considering the reports from leading consulting companies and competent analytical agencies. We have confirmed that the role of a virtual system integrator of supply chains belongs to logistics platforms; the effects of a transition to platform business models are discussed in detail.

scholarly journals What is Happening in Supply Chain Management? From Push to Pull through Best Value Thinking

2011 ◽  
Vol 3 (1) ◽  
pp. 46
Author(s):  
Sicco Santema
Keyword(s):  
Risk Management ◽  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
The Other ◽  
Supply Management ◽  
Chain Management ◽  
Best Value ◽  
Pull Through ◽  
Main Change

In this paper we take a closer look at developments in supply management. The main change in this discipline seems to be (2011) that cooperation and risk management are taking over the classical silo based way of looking at business. Companies start to learn that transactions block the profits throughout the chain. Or, to put it the other way around, supply chain parties learn that sharing interests is earning much more money and that supply chains become ‘faster, cheaper and better’.

scholarly journals Theoretical Aspects of the Territorial Approach to Region and Supply Chain Management

2021 ◽  
pp. 40-60
Author(s):  
A. P. Tyapukhin
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
Point Of View ◽  
Chain Management ◽  
Analysis And Synthesis ◽  
Binary Matrices ◽  
Territorial Approach ◽  
Regional Authorities ◽  
The Relationship

The territorial approach is the basic approach to a region management. At the same time, the “territory” component is the basis of the logistics complex used in Supply Chain Management. In this regard, a need is to clarify and supplement the theory and methodology of the territorial approach to the management of both the region and the supply chains.The subject of this study is the relationship between the regional authorities and the focus enterprise of the supply chain regarding the development of the territories and resources of the region on a mutually beneficial basis.The research methods are methods of analysis and synthesis, induction and deduction, as well as classification, and the tools are binary matrices that provide for the joint use of two classification attributes of the object under study and their dichotomies.The results of this study are the management principles by the competitiveness and sustainability of the management object; classifications of approaches to the management by the region and supply chains; of territories from the point of view of the focus enterprise of the supply chain and the region; the management decisions in the interaction of regions with the links of supply chains; the sequence of the formation of supply chains and the development of territories and resources of the region on the basis of the territorial approach and the relationship between them.The obtained results allow to reduce the costs and time for the development of territories and resources of the region by reducing the lost profits of the supply chain links due to their rational placement and increasing sustainability by achieving a synergistic effect both by the region and by the supply chains.

scholarly journals Supply Chain Management and the Covid-19 Outbreak: Optimizing its Role for Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 196-202
Author(s):  
Siti Amalia ◽  
Dio Caisar Darma ◽  
Siti Maria
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
Supply And Demand ◽  
Chain Model ◽  
Chain Management ◽  
New Normal ◽  
Food Supply Chains ◽  
Long Time ◽  
Demand Patterns

At the beginning of the emergence of Covid-19, there was panic buying in Indonesia which caused an unusual situation in supply management. Although the handling of this epidemic has entered a "new normal", the availability of stocks of electronics, automotive, pharmaceuticals, food, and others is running low and out of control, so supply chain management is needed. The purpose of this article is to try to see the extent of the transformation in supply and demand in Indonesia. With this in-depth literature, the supply chain model is likely to transform globally, given that many companies are confused about management being unable to cope with drastic changes in the market. The demand patterns over the past period indicate a shift from offline to online storefronts. Even though it has now entered a transition to a new normal and shopping outlets are slowly opening up, online shopping or demand patterns are predicted to last a long time. Therefore, supply chain actors, especially farmers, logistics entrepreneurs, and shipping services, inevitably have to be able to quickly adapt to changing patterns in Indonesia. There is an imbalance between the demand and supply sides. Food supply chains tend to be unique in comparison to the supply chains of other products and services.

Supply Chain Management: The Logic of Supply Chains and Networks

2004 ◽  
Vol 15 (1) ◽  
pp. 11-26 ◽  
Author(s):  
Håkan Håkansson ◽  
Göran Persson
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Organizational Behavior ◽  
Supply Chains ◽  
Process Integration ◽  
Firm Boundaries ◽  
Chain Management ◽  
Strategic Actions ◽  
Economic Rationale ◽  
Management Literature

A major assumption in the supply chain management literature is that there is an economic rationale to the integration of processes across firm boundaries. In essence, it is assumed that there is a benefit in adapting and coordinating the activities carried out in sequence by the actors in the supply chain. The purpose of this paper is to further develop and evaluate this fundamental assumption. Based on a theoretical framework regarding interdependencies and the analysis of five different supply chains, it is proposed that there are theoretical as well as empirical reasons for enhancing the underlying logic of process integration in supply chain management to capture pooled and reciprocal interdependencies. It is argued, that by enhancing the logic, one might better understand how managers prioritize their firms' strategic actions and therefore also actual organizational behavior.

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