Management Accounting Techniques for Supply Chain Managenent
نویسندگان
چکیده
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. Paper type: Research Paper Published online: 31 July 2015 Vol. 5, No. 4, pp. 327-336 ISSN 2083-4942 (Print) ISSN 2083-4950 (Online) © 2015 Poznan University of Technology. All rights reserved.
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