The Frozen Supply Chain Business Case: A Management Accounting Instructional Resource

2021 ◽  
Author(s):  
Matthew Damon Peters
Keyword(s):  
Supply Chain ◽  
Capital Expenditure ◽  
Management Accounting ◽  
Real Life ◽  
Business Case ◽  
Discounted Cash Flow ◽  
Financial Model ◽  
Financial Modeling ◽  
Accounting Courses ◽  
Discounted Cash Flow Method

This case guides students through the process of preparing a real-life business case. The business case involves capital expenditure analysis for a potential project in the Wally-Mart Supermarkets frozen supply chain. There are three parts to the business case: (1) prepare a financial model in Excel with a discounted cash flow method, to analyze relevant incremental capital expenditures, revenues, costs and profits; (2) concisely communicate the financial model and business case in a business style Word report, and (3) concisely communicate the financial model and business case in a business style PowerPoint presentation. The case materials include a practice financial modeling exercise. The case is suitable for use in undergraduate and graduate management accounting courses.

scholarly journals Creating SMART Supply Chain Scenarios Using SAP R/3

2004 ◽  
Vol 1 (11) ◽  
Author(s):  
Joseph M. Ragan ◽  
Patrick J. McGettigan ◽  
Michael R. Storms ◽  
Brian Rizman
Keyword(s):  
Supply Chain ◽  
Knowledge Base ◽  
Undergraduate Curriculum ◽  
Business Case ◽  
Business Curriculum ◽  
The Core ◽  
Accounting Curriculum ◽  
Accounting Courses ◽  
Student Team ◽  
Chain Business

Pedagogical revisions to the undergraduate Haub School of Business curriculum at Saint Joseph's University employing the SAP R/3 system encompass the core accounting courses traversing the sophomore and junior years.  The entire accounting curriculum was overhauled in order to integrate SAP R/3.  Each course progressively builds upon and expands the knowledge base in the prior course(s).  Substantive pedagogical modifications have been integrated into the material delivered and methodologies utilized in selected sections of the required sophomore and junior accounting courses.  SAP supported material, created and modified by a student team, is delivered in the classroom using a team-oriented format within a business case context.  It is envisioned that the SAP material will seamlessly present accounting issues currently in the curriculum, while allowing the students to observe the capabilities of SAP R/3.  This paper discusses the design, implementation, and execution of collaborative supply chain business scenarios using SAP R/3 as the platform.  Its use within an undergraduate curriculum is assessed and evaluated.  Sample scenarios and a demonstration case are included.

Blockchain in Supply Chain: Case Study of Lottemart Ciputat

2019 ◽  
Vol 5 (1) ◽  
pp. 38-49 ◽  
Author(s):  
B. K. Handoyo ◽  
M. R. Mashudi ◽  
H. P. Ipung
Keyword(s):  
Decision Making ◽  
Supply Chain ◽  
Supply Chain Management ◽  
Information Asymmetry ◽  
New Technology ◽  
Business Case ◽  
Analysis Method ◽  
Chain Management ◽  
Production Processes

Current supply chain methods are having difficulties in resolving problems arising from the lack of trust in supply chains. The root reason lies in two challenges brought to the traditional mechanism: self-interests of supply chain members and information asymmetry in production processes. Blockchain is a promising technology to address these problems. The key objective of this paper is to present qualitative analysis for blockchain in supply chain as the decision-making framework to implement this new technology. The analysis method used Val IT business case framework, validated by the expert judgements. The further study needs to be elaborated by either the existing organization that use blockchain or assessment by the organization that will use blockchain to improve their supply chain management.

Competitive Negotiation Tactics and Kraljic Portfolio Category in SCM

2016 ◽  
Vol 5 (3) ◽  
Author(s):  
Sundar Narsimhan ◽  
Devi Prasad Ungarala
Keyword(s):  
Supply Chain ◽  
Real Life ◽  
Relational Self ◽  
Business Negotiation ◽  
Value Sharing ◽  
Conflict Situations ◽  
Carrier Selection ◽  
Negotiation Tactics ◽  
Cost Competitiveness ◽  
Almost All

Negotiation outcomes are broadly classified as Distributive/Competitive and Integrative/Collaborative. Substantial academic and research negotiation literature of the past two decades commend adoption of a collaborative style for almost all real-life conflict situations. Business negotiation materials and relational self-construal psychology studies present a picture of contrast. Negotiations being at the heart of buyer-supplier interactions drive value sharing and value co-creation aspects of modern Supply Chains. Pricing, product selection, delivery terms, shipment schedules, carrier selection, volume discounts, product training, and quality standards are all more often than not subject to negotiation between supply chain members. Negotiation interactions ensuing preparation and determination of BATNA, entail use of Competitive or Collaborative Tactics. Buyers are the protagonists in procurement organizations. And procurement often accounts for the lions share of an organizations budget. Small wonder, they drive cost competitiveness together with the firms partners. Indeed this is true of the overall Supply Chain. An Indian pharmaceutical company was chosen for the qualitative research in the form of a case study. The most popular competitive negotiation tactics were chosen for this study and buyers were asked to spell out the negotiation techniques that they deployed, material-wise (with the corresponding suppliers). This data when plotted material-wise and grouped Kraljic category-wise circumstantiates the use of competitive tactics in all Kraljic categories, marked by a refreshing nuanced approach for different categories, with intensity varying for different categories. Interviews with buyers and the key informant to discern the rationale behind use of those negotiation tactics, however, brought out a pattern despite the refreshing tendency not to straight-jacket.

scholarly journals A Framework for Assessing the Value of RFID Implementation by Tier-One Suppliers to Major Retailers

2008 ◽  
Vol 3 (1) ◽  
pp. 55-70
Author(s):  
Dharmaraj Veeramani ◽  
Jenny Tang ◽  
Alfonso Gutierrez
Keyword(s):  
Supply Chain ◽  
Radio Frequency ◽  
Radio Frequency Identification ◽  
Return On Investment ◽  
Real Life ◽  
Data Capture ◽  
Automatic Identification ◽  
Rfid Technology ◽  
Frequency Identification ◽  
The Impact

Radio frequency identification (RFID) is a rapidly evolving technology for automatic identification and data capture of products. One of the barriers to the adoption of RFID by organizations is difficulty in assessing the potential return on investment (ROI). Much of the research and analyses to date of ROI in implementing RFID technology have focused on the benefits to the retailer. There is a lack of a good understanding of the impact of RFID at upper echelons of the supply chain. In this paper, we present a framework and models for assessing the value of RFID implementation by tier-one suppliers to major retailers. We also discuss our real-life application of this framework to one of Wal-Mart’s top 100 suppliers

A robust possibilistic programming model for production-routing problem in a three-echelon supply chain

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammad Ali Beheshtinia ◽  
Narjes Salmabadi ◽  
Somaye Rahimi
Keyword(s):  
Supply Chain ◽  
Real Life ◽  
Model Parameters ◽  
Pickup And Delivery ◽  
Distribution Centers ◽  
Routing Problem ◽  
Remarkable Feature ◽  
Content Type ◽  
Proposed Model ◽  
Production Routing

Purpose This paper aims to provide an integrated production-routing model in a three-echelon supply chain containing a two-layer transportation system to minimize the total costs of production, transportation, inventory holding and expired drugs treatment. In the proposed problem, some specifications such as multisite manufacturing, simultaneous pickup and delivery and uncertainty in parameters are considered. Design/methodology/approach At first, a mathematical model has been proposed for the problem. Then, one possibilistic model and one robust possibilistic model equivalent to the initial model are provided regarding the uncertain nature of the model parameters and the inaccessibility of their probability function. Finally, the performance of the proposed model is evaluated using the real data collected from a pharmaceutical production center in Iran. The results reveal the proper performance of the proposed models. Findings The results obtained from applying the proposed model to a real-life production center indicated that the number of expired drugs has decreased because of using this model, also the costs of the system were reduced owing to integrating simultaneous drug pickup and delivery operations. Moreover, regarding the results of simulations, the robust possibilistic model had the best performance among the proposed models. Originality/value This research considers a two-layer vehicle routing in a production-routing problem with inventory planning. Moreover, multisite manufacturing, simultaneous pickup of the expired drugs and delivery of the drugs to the distribution centers are considered. Providing a robust possibilistic model for tackling the uncertainty in demand, costs, production capacity and drug expiration costs is considered as another remarkable feature of the proposed model.

Blockchain in operations for food service distribution: steps before implementation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mauro Vivaldini
Keyword(s):  
Supply Chain ◽  
Single Case ◽  
Real Life ◽  
Food Service ◽  
Content Type ◽  
Blockchain Technology ◽  
The Social ◽  
Safe Food ◽  
Social Importance ◽  
Operational Processes

PurposeConsidering the importance of a safe food chain for consumers and the advent of blockchain technology (BT), this research studies a food service (FS) distributor. The research aims to understand the implications related to the functional processes of distribution in FS in which it would be possible to use blockchain to achieve agility, transparency of information and improvements in food safety.Design/methodology/approachFirstly, theory regarding blockchain technology in the supply chain (BT-SC) and FS was analyzed to contextualize the theme conceptually. A single case study including 11 supply chain companies was applied in a BT implementation study in an FS distributor.FindingsInvestment in infrastructure is often identified as a barrier to adoption of BT-SC. This was, however, not found in this case. Furthermore, the validation of users was only necessary for those parties directly participating in the process or information input. Finally, findings differentiate between qualifying criteria and operational processes when considering BT projects in FS.Research limitations/implicationsThe findings are restricted to this single case that provided an in-depth understanding of the topic. Statistical generalization is not possible at this stage of the research.Practical implicationsThe study is a practical example and can provide several insights to anyone looking to implement BT in their SC.Social implicationsThe social importance of the study lies in the importance of FS in the food sector, and by presenting ways that contribute to mitigating risks to consumers.Originality/valueReal-life cases of application of BT-SC illustrate its functionalities in operational processes.

Stability Analysis of Supply Chain Cooperation Contract under Asymmetric Information

2010 ◽  
Vol 44-47 ◽  
pp. 794-798 ◽  
Author(s):  
Xin Ma
Keyword(s):  
Game Theory ◽  
Supply Chain ◽  
Repeated Games ◽  
Information Structure ◽  
Transition Period ◽  
Information Economics ◽  
Real Life ◽  
The Other ◽  
Game Equilibrium ◽  
The Stability

The stability of cooperation contract is the result of abandon opportunistic behavior in the process of repeated games among the enterprise and the other subjects in the supply chain from long-term interests, and is also the foundation of healthy development for the whole supply chain. But in real life cooperation contract instability everywhere for a variety of reasons, such as ethical considerations, institutional factors, cultural factors and special reasons during the transition period and so on. From the perspective of information economics and game theory, the main game process of cooperation between enterprise and the other subjects in supply chain is not only the game of information, but also the game of interests. Information structure and the interesting structure are the important factors for the subjects of the game of the implementation of decisions and the basic contractual constraints for cooperative game equilibrium. Cooperation behaviors among the enterprise and the other subjects in the supply chain were studied on the basis of game theory, and the stability of cooperation contract is also being discussed in this paper.

Sign in / Sign up

Export Citation Format

Share Document