Cost Management in Supply Chains

2020 ◽  
Vol 5 (1) ◽  
pp. 89-97
Author(s):  
Gugun Gunawan

Inter-organizational cost management is a strategic cost management approach to managing costs that span organizational boundaries in supply chains. Drawing on the resourcebased view of the firm, we develop a model to predict which inter-related resources might enable companies to manage inter-organizational costs. We test this model using a survey of managerial accountants whose organizations are part of a supply chain. Using structural equation modeling, we conclude that the resources of internal electronic integration, external electronic integration, internal cost management, and absorptive capacity play significant direct and indirect roles in the development of an inter-organizational cost management (IOCM) resource. We find that these resources are inter-related and together are useful in enabling companies to ultimately benefit from managing inter-organizational costs. We find in particular the importance of relational resources associated with absorptive capacity in the development of an IOCM resource. Our research contributes to theory and practice by explaining how specific resources can be combined in allowing companies to better manage inter-organizational costs. Data were analyzed using SEM with the aid SmartPLS software version 3.0


2003 ◽  
Vol 9 (4) ◽  
pp. 189-190
Author(s):  
N.D. Caldwell

Author(s):  
Andreas Taschner ◽  
Michel Charifzadeh

Complexity ◽  
2021 ◽  
Vol 2021 ◽  
pp. 1-11
Author(s):  
Haijun Mao ◽  
Long Chen

Since the twentieth century, it has been an era of rapid development of information technology; the scale of data is almost the growth rate of the blowout type; no matter what it is, a large number of enterprises or departments are increasing a large number of cost data. However, the current cost management model still remains in the traditional management method and lacks a smarter big data analysis method. In addition, there is a lot of research on big data applications, and there are few e-commerce supply chains. Therefore, the research purpose of this study is to use big data technology to explore a series of practical operation methods for supply chain Cultural Communication Enterprises and summarize the operation mode of building SCC control by using big data technology. In terms of research methods, this study combined bibliographic review and empirical analysis, explored cost-based mobile e-commerce (EU) cost control related to big data information, used smart and digital analysis methods to thoroughly analyze CCE business issues from internal and external supply chains, established an e-commerce business supply chain cost control model based on big data technology and elaborated cost control procedures and measures. Finally, it summarized the research results and drew conclusions to provide a theoretical basis for promoting enterprises products products to reduce supply chain costs. The research in this study has achieved a breakthrough in the cost management and control of EE; it provides empirical guidance and theoretical reference for EE to adopt big data technology for cost command of supply chain (CCSC), could help EE to reduce cost of supply chain management to gain higher profit margins, and promote e-commerce industry as a whole to the next level eventually. This study concluded that the use of big data technology for cost command can solve a series of problems effectively, such as the lack of systematic analysis of cost, the lack of contractual partners, the serious waste of sales links, and the policy errors of logistics links, and continuously improve the enterprise management level and the decline of comprehensive cost. The application mode of supply chain CCE enterprises using big data technology constructed in this study has universal applicability.


2009 ◽  
Vol 23 (2) ◽  
pp. 201-220 ◽  
Author(s):  
Shannon W. Anderson ◽  
Henri C. Dekker

SYNOPSIS: Strategic cost management is the deliberate alignment of a firm’s resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm, increasingly improvements are obtained across the value chain: through reconfiguring firm boundaries, relocating resources, reengineering processes, and re-evaluating product and service offerings in relation to customer requirements. In this first paper in a two-part series on strategic cost management in supply chains, we review structural cost management. Structural cost management employs tools of organizational design, product design, and process design to create a supply chain cost structure that is coherent with firm strategy. In the second part of the series we will consider executional cost management, which employs measurement and analysis tools (e.g., variance analysis, cost driver analysis, supplier scorecards) to evaluate supply chain performance. Using selected studies in accounting, operations management, and business strategy, we provide an overview of strategic cost management in supply chains, highlight contemporary developments, and suggest directions for future research.


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