Management Accounting Techniques for Supply Chain Managenent

• Autorzy: Fliegner W.
• Języki publikacji: EN

Abstrakty

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.

Słowa kluczowe

EN

cost accounting; activity based costing; target costing; open book accounting; total cost of ownership

• Wydawca: Publishing House of Poznan University of Technology
• Czasopismo: Research in Logistics & Production
• Rocznik: 2015
• Tom: Vol. 5, No. 4
• Strony: 327--336
• Opis fizyczny: Bibliogr. 20 poz., rys.

Twórcy

autor

Fliegner W.

• Poznan University of Economics, Al. Niepodległości 10, 61-875 Poznan, Poland

Bibliografia

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