Management Accounting Techniques for Supply Chain Management

Wojciech Fliegner

Abstract

Traditional intra-firm cost accounting tools are no t 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
Author Wojciech Fliegner (WZ / KR)
Wojciech Fliegner,,
- Department of Accounting
Journal seriesResearch in Logistics & Production, ISSN 2083-4942, e-ISSN 2083-4950, (B 8 pkt)
Issue year2015
Vol5
No4
Pages327-336
Publication size in sheets0.5
Keywords in Englishcost accounting, activity based costing, target costing, open book accounting, total cost of owner ship
URL http://research.logistyka-produkcja.pl/images/stories/Numer_19/RLP04201501.pdf
Languageen angielski
Score (nominal)8
Score sourcejournalList
ScoreMinisterial score = 8.0, 19-12-2019, ArticleFromJournal
Ministerial score (2013-2016) = 8.0, 19-12-2019, ArticleFromJournal
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