- Tytuł:
- Management Accounting Techniques for Supply Chain Managenent
- Autorzy:
- Fliegner, W.
- Powiązania:
- https://bibliotekanauki.pl/articles/409367.pdf
- Data publikacji:
- 2015
- Wydawca:
- Politechnika Poznańska. Wydawnictwo Politechniki Poznańskiej
- Tematy:
-
cost accounting
activity based costing
target costing
open book accounting
total cost of ownership - Opis:
- 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.
- Źródło:
-
Research in Logistics & Production; 2015, 5, 4; 327-336
2083-4942
2083-4950 - Pojawia się w:
- Research in Logistics & Production
- Dostawca treści:
- Biblioteka Nauki
Artykuł