The need to contain costs across the business is as strong as ever and
the search for cost reduction opportunities is intensifying. There still
remains one last major opportunity to take out costs - through the
supply chain. Ultimately all costs will make their way to the final
marketplace to be reflected in the price paid by the end user. Smart
companies instead seek to make the supply chain more competitive through
the value it creates and the costs it reduces overall. They have
realized that the real competition is not company against company but
rather supply chain against supply chain.
Supply Chain Management Accounting looks at how the evolution of
supply chains has been dramatic over the last few years, with more and
more companies moving to sourcing overseas, distributing finished goods
to overseas markets, and increasing their international operations. The
seeking of low-cost country sourcing, optimizing manufacturing, and
exporting products and services has created new challenges to demand
forecasting and supply chain planning. Supply Chain Management
Accounting presents a wide range of approaches and ground-breaking
research findings. The book covers profitability, liquidity and asset
utilization, product costing, activity-based costing, investment
appraisal, customer profitability analysis, budgeting and sales and
operations planning. Online supporting resources include invaluable
study questions and worked solutions to reinforce the learning as well
as multiple-choice questions with solutions and PowerPoint activities.
