Cost Efficiency in Supply Chains — A Conceptual Discrepancy? Logistics Cost Management between Desire and Reality

2002 ◽  
pp. 233-250 ◽  
Author(s):  
Herbert Kotzab ◽  
Christoph Teller
Keyword(s):  
Supply Chains ◽  
Cost Efficiency ◽  
Cost Management ◽  
Logistics Cost

Research on the Composition and Management Strategy of Enterprise Logistics Cost in Supply Chains

2012 ◽  
Vol 452-453 ◽  
pp. 521-526
Author(s):  
Hui Lan Li
Keyword(s):  
Supply Chains ◽  
Management Strategy ◽  
Cost Control ◽  
Cost Management ◽  
Logistics Cost ◽  
Target Cost ◽  
Management Measure ◽  
Integrated Cost ◽  
Target Cost Management ◽  
Enterprise Logistics

Taking the combination of the theory of the modern cost management and supply chains management as the key point and taking the whole supply chains as the target in the study, this thesis analyzes composition of logistics cost and further puts forward the means of optimizing enterprise logistics cost management such as inter-organizational cost management, unified cost accounting, target cost management measure, and integrated cost control.

scholarly journals THE EFFECT OF INTERNAL COST MANAGEMENT, INTEGRATION OF EXTERNAL AND INTERNAL INFORMATION SYSTEMS, AND FIBER CAPACITY ON INTER-ORGANIZATIONAL COST MANAGEMENT IN SUPPLY CHAINS (Empirical Studies in Manufacturing Companies in The Province of Banten)

2020 ◽  
Vol 5 (1) ◽  
pp. 89-97
Author(s):  
Gugun Gunawan
Keyword(s):  
Supply Chains ◽  
Absorptive Capacity ◽  
Structural Equation ◽  
Cost Management ◽  
Theory And Practice ◽  
Equation Modeling ◽  
Management Approach ◽  
Manufacturing Companies ◽  
Electronic Integration ◽  
Organizational Costs

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

scholarly journals The Design of Green Supply Chains under Carbon Policies: A Literature Review of Quantitative Models

2019 ◽  
Vol 11 (11) ◽  
pp. 3094 ◽  
Author(s):  
Zhitao Xu ◽  
Adel Elomri ◽  
Shaligram Pokharel ◽  
Fatih Mutlu
Keyword(s):  
Mathematical Modeling ◽  
Supply Chains ◽  
Cost Efficiency ◽  
Emission Reduction ◽  
Emissions Reduction ◽  
Order Quantity ◽  
Research Directions ◽  
Environmental Consequences ◽  
Modeling Techniques ◽  
Green Supply Chains

Carbon footprinting of products and services is getting increasing attention due to the growing emphasis on carbon related policies in many countries. As a result, many enterprises are focusing on the design of green supply chains (GSCs) with research on supply chains (SCs) focused not only on cost efficiency, but also on its environmental consequences. The review presented in this paper focuses on the implications of carbon policies on SCs. The concept of content analysis is used to retrieve and analyze the information regarding drivers (carbon policies), actors (for example, manufacturers and retailers), methodologies (mathematical modeling techniques), decision-making contexts (such as, facility location and order quantity), and emission reduction opportunities. The review shows a lack of emissions analysis of SCs that face carbon policies in different countries. The research also focuses on the design of carbon policies for emissions reduction in different operating situations. Some possible research directions are also discussed at the end of this review.

The Entropy Weight Fuzzy Comprehensive Evaluation of Green Logistics Cost Management

2013 ◽  
Vol 397-400 ◽  
pp. 2667-2671 ◽  
Author(s):  
Hai Dong ◽  
Sheng Nv Wang
Keyword(s):  
Analytic Hierarchy Process ◽  
Evaluation System ◽  
Cost Management ◽  
Fuzzy Analytic Hierarchy Process ◽  
Green Logistics ◽  
Entropy Weight ◽  
Cost Index ◽  
Analytic Hierarchy ◽  
Logistics Cost ◽  
Hierarchy Process

For green logistics, entropy fuzzy analytic hierarchy process is applied to evaluate its cost management. Firstly, based on the theory of environment resources value, the composition of green logistics cost is put forward. Then, a green logistics costs management evaluation system is established. Based on the dynamic uncertainty of environment cost index, entropy fuzzy analytic hierarchy process is applied to evaluate it. Finally, the entropy weight fuzzy analytic hierarchy process is reasonable and effective for green logistics cost management by numerical examples.

Estimating banking cost efficiency with the consideration of cost management

2010 ◽  
Vol 50 (4) ◽  
pp. 424-435 ◽  
Author(s):  
Chung-Hua Shen ◽  
Ting-Hsuan Chen
Keyword(s):  
Cost Efficiency ◽  
Cost Management
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