Building A Responsive And Flexible Supply Chain

Overview

This book identifies accounting-based management control system practices for managing integrated and flexible supply chains and increasing customer satisfaction. It further explores how a company can enhance its supply chain integration.

Key Topics

The book considers the effects of allocating supply chain's joint profit and incentive alignment as managerial instruments to facilitate integration and cooperation among partners. Furthermore, the book examines how to flexibly manage integrated supply chains from the perspectives of the product/service lifecycle, partner switching, and strategic flexibility. It also examines the use of management accounting systems to improve customer satisfaction in supply chains.

Management Accounting Practices

Management accounting practices examined in the book involve balanced scorecard, switching cost, target costing, value-based pricing, target-pricing, and quality costing.

Supply Chain Types

The book also investigates the different types of supply chains: fabless supply chains, an inter-firm network comprising parts suppliers and assemblers, and non-profit supply chains.