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AbstractInterfirm relationships int
Abstract
Interfirm relationships introduce new challenges for management accounting. One such challenge is the provision of information for the coordination and optimization of activities across firms in a value chain. According to the literature, a value chain analysis (VCA) is a useful tool to meet this challenge. However, little empirical evidence has been published on the use of this analysis in practice. This paper presents a case study on the use of an activity-based costing (ABC) model by a large UK retail firm and a group of suppliers for supporting their supply chain management (SCM) practices. This cost model was based on the principles of value chain analysis and integrated cost information across the supply chain. It was used to improve supply chain operations by performing benchmark analyses, strategic what-if analyses and cost monitoring. An interpretation of the case findings is provided using organizational theory and transaction cost economics.
Interfirm relationships introduce new challenges for management accounting. One such challenge is the provision of information for the coordination and optimization of activities across firms in a value chain. According to the literature, a value chain analysis (VCA) is a useful tool to meet this challenge. However, little empirical evidence has been published on the use of this analysis in practice. This paper presents a case study on the use of an activity-based costing (ABC) model by a large UK retail firm and a group of suppliers for supporting their supply chain management (SCM) practices. This cost model was based on the principles of value chain analysis and integrated cost information across the supply chain. It was used to improve supply chain operations by performing benchmark analyses, strategic what-if analyses and cost monitoring. An interpretation of the case findings is provided using organizational theory and transaction cost economics.
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AbstrakInterfirm hubungan memperkenalkan tantangan baru untuk manajemen akuntansi. Satu tantangan tersebut adalah penyediaan informasi untuk koordinasi dan optimasi kegiatan di seluruh perusahaan dalam rantai nilai. Menurut literatur, analisis rantai nilai (VCA) adalah alat yang berguna untuk memenuhi tantangan ini. Namun, sedikit bukti empiris telah diterbitkan pada penggunaan analisis ini dalam praktek. Makalah ini menyajikan sebuah studi kasus pada penggunaan berbasis aktivitas model (ABC) biaya oleh UK besar perusahaan ritel dan sekelompok pemasok untuk mendukung praktik management (SCM) rantai pasokan mereka. Model biaya ini didasarkan pada prinsip-prinsip analisis rantai nilai dan terintegrasi informasi biaya di seluruh rantai pasokan. Itu digunakan untuk meningkatkan pasokan Jaringan operasi dengan melakukan benchmark analisis, analisis bagaimana-jika strategis dan biaya pemantauan. Penafsiran temuan kasus disediakan menggunakan teori organisasi dan biaya ekonomi transaksi.
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Abstract
Interfirm relationships introduce new challenges for management accounting. One such challenge is the provision of information for the coordination and optimization of activities across firms in a value chain. According to the literature, a value chain analysis (VCA) is a useful tool to meet this challenge. However, little empirical evidence has been published on the use of this analysis in practice. This paper presents a case study on the use of an activity-based costing (ABC) model by a large UK retail firm and a group of suppliers for supporting their supply chain management (SCM) practices. This cost model was based on the principles of value chain analysis and integrated cost information across the supply chain. It was used to improve supply chain operations by performing benchmark analyses, strategic what-if analyses and cost monitoring. An interpretation of the case findings is provided using organizational theory and transaction cost economics.
Interfirm relationships introduce new challenges for management accounting. One such challenge is the provision of information for the coordination and optimization of activities across firms in a value chain. According to the literature, a value chain analysis (VCA) is a useful tool to meet this challenge. However, little empirical evidence has been published on the use of this analysis in practice. This paper presents a case study on the use of an activity-based costing (ABC) model by a large UK retail firm and a group of suppliers for supporting their supply chain management (SCM) practices. This cost model was based on the principles of value chain analysis and integrated cost information across the supply chain. It was used to improve supply chain operations by performing benchmark analyses, strategic what-if analyses and cost monitoring. An interpretation of the case findings is provided using organizational theory and transaction cost economics.
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