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Management Accounting Techniques for Supply Chain Managenent

Fliegner W.

Research in Logistics & Production

2015

Vol. 5, No. 4

327--336

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.