Management Accounting Techniques for Supply Chain Management
AbstractTraditional 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
|Journal series||Research in Logistics & Production, ISSN 2083-4942, e-ISSN 2083-4950, (B 8 pkt)|
|Publication size in sheets||0.5|
|Keywords in English||cost accounting, activity based costing, target costing, open book accounting, total cost of owner ship|
|Score|| = 8.0, 19-12-2019, ArticleFromJournal|
= 8.0, 19-12-2019, ArticleFromJournal
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