Management Accounting In Supply Chains
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| Author | : Andreas Taschner |
| Publisher | : Springer Nature |
| Total Pages | : 263 |
| Release | : 2020-07-15 |
| Genre | : Business & Economics |
| ISBN | : 3658285974 |
Companies more and more compete as integrated supply chains rather than as individual firms. Success of the entire supply chain (SC) determines the economic well-being of the individual company. With management attention shifting to supply chains, the role of management accounting (MAC) naturally must extend to the cross-company layer as well. MAC can make a significant contribution to SC success, but is faced with a multitude of problems and challenges when trying to do so. Students both in supply chain management (SCM) or management accounting (MAC) respectively, are typically not familiarized with these issues. There is still a clear gap in higher education teaching when it comes to management accounting in a cross-company setting. This textbook wants to fill the gap. It targets students who are already familiar with the fundamentals of accounting and now want to extend their expertise in the field of cross-company (or network) management accounting – with supply chains being the typical case in point. Practitioners might draw valuable insights from the text as well. This textbook has been developed for university courses conducted in English language, especially in Germany, Austria and Switzerland. Additional questions via app: Download the Springer Nature Flashcards app for free and use exclusive additional material to test your knowledge.
| Author | : Simon Templar |
| Publisher | : Kogan Page Publishers |
| Total Pages | : 393 |
| Release | : 2019-03-03 |
| Genre | : Business & Economics |
| ISBN | : 0749473002 |
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.
| Author | : Roger L. Burritt |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 388 |
| Release | : 2011-05-19 |
| Genre | : Science |
| ISBN | : 9400713908 |
This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.
| Author | : Alejandro Serrano |
| Publisher | : MIT Press |
| Total Pages | : 481 |
| Release | : 2020-03-10 |
| Genre | : Business & Economics |
| ISBN | : 0262043599 |
An introduction to financial tools and concepts from an operations perspective, addressing finance/operations trade-offs and explaining financial accounting, working capital, investment analysis, and more. Students and practitioners in engineering and related areas often lack the basic understanding of financial tools and concepts necessary for a career in operations or supply chain management. This book offers an introduction to finance fundamentals from an operations perspective, enabling operations and supply chain professionals to develop the skills necessary for interacting with finance people at a practical level and for making sound decisions when confronted by tradeoffs between operations and finance. Readers will learn about the essentials of financial statements, valuation tools, and managerial accounting. The book first discusses financial accounting, explaining how to create and interpret balance sheets, income statements, and cash flow statements, and introduces the idea of operating working capital—a key concept developed in subsequent chapters. The book then covers financial forecasting, addressing such topics as sustainable growth and the liquidity/profitability tradeoff; concepts in managerial accounting, including variable versus fixed costs, direct versus indirect costs, and contribution margin; tools for investment analysis, including net present value and internal rate of return; creation of value through operating working capital, inventory management, payables, receivables, and cash; and such strategic and tactical tradeoffs as offshoring versus local and centralizing versus decentralizing. The book can be used in undergraduate and graduate courses and as a reference for professionals. No previous knowledge of finance or accounting is required.
| Author | : Stefan Seuring |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 430 |
| Release | : 2013-03-09 |
| Genre | : Business & Economics |
| ISBN | : 3662113775 |
Supply Chain Management and Cost Management are important developments helping companies to respond to increased global competition and demanding customer needs. Within the 23 chapters of the book, more than 35 authors provide insights into new concepts for cost control in supply chains. The frameworks presented are illustrated with case studies from the automotive, textile, white goods, and transportation industry as well as from retailing. Academics will benefit from the wide range of approaches presented, while practitioners will learn from the examples how their own company and the supply chains which they compete in, can be brought to lower costs and better performance.
| Author | : Andreas Taschner |
| Publisher | : Springer Nature |
| Total Pages | : 341 |
| Release | : 2024-01-06 |
| Genre | : Business & Economics |
| ISBN | : 365841300X |
In today's business landscape, companies compete more and more as integrated supply chains rather than as individual firms. The success of the entire supply chain determines the economic well-being of each company involved. With management attention shifting to supply chains, the role of management accounting naturally must extend to the cross-company layer as well. This book demonstrates how management accounting can make a significant contribution to supply chain success. It targets students who are already familiar with the fundamentals of accounting and want to extend their expertise in the field of cross-company (or network) management accounting. Practitioners will draw valuable insights from the text as well. This second edition includes a new Chapter on Digitalization and Supply Chain Accounting, as well as new opener cases to each chapter that provide real-world examples. Additional questions via app: Download the Springer Nature Flashcards app for free and use exclusive additional material to test your knowledge.
| Author | : Stephen Gong |
| Publisher | : Elsevier |
| Total Pages | : 344 |
| Release | : 2018-08-23 |
| Genre | : Social Science |
| ISBN | : 0128138319 |
Finance and Risk Management for International Logistics and the Supply Chain presents a detailed overview of financial and risk management tools, activity-based costing, and multi-criteria decision-making, providing comprehensive guidance for those researching and working in logistics and supply chain management. The book breaks new ground, combining the expertise of leading authorities to analyze and navigate the funding components for these critical transportation functions. As the international logistics and supply chain transportation fields have recently received heavy investments, this research and the theory behind it provide a timely update on risk management, finance and legal and environmental impacts. Users will find sections that address the wide-ranging issues related to this emerging field that are presented from an international and holistic perspective. - Provides a valuable reference covering the full slate of financial issues of interest to global players in the international transport, logistics and supply chain industries - Covers a truly international perspective, addressing a diverse variety of worldwide transport, logistics and supply chain contexts - Features finance and risk-management strategies related to the banking industry, exchange rates, fuel prices, climate-related funding, freight derivatives and legal aspects
| Author | : Lawrence J. Gitman |
| Publisher | : |
| Total Pages | : 1455 |
| Release | : 2024-09-16 |
| Genre | : Business & Economics |
| ISBN | : |
Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
| Author | : Bram DeSmet |
| Publisher | : Kogan Page Publishers |
| Total Pages | : 289 |
| Release | : 2018-05-03 |
| Genre | : Business & Economics |
| ISBN | : 0749482583 |
Supply Chain Strategy and Financial Metrics is a step-by-step guide to balancing the triangle of service, cost and cash which is the essence of supply chain management. Supply chains have become increasingly strategy-driven, and this Supply Chain Triangle approach puts the supply chain at the heart of the strategy discussion instead of seeing it as a result. Supply Chain Strategy and Financial Metrics fully reflects the 'inventory' or 'working capital' angle and examines the optimisation of the supply chain and Return on Capital Employed. Including case studies of Barco, Casio and a selection of food retail companies, this book covers building a strategy-driven KPI dashboard, target setting and financial benchmarking. Regular examples and diagrams illustrate how different types of strategies lead to different trade-offs in the Supply Chain Triangle. This ground-breaking text links supply chain, strategy and finance through financial metrics, therefore creating value for the shareholder. Online supporting resources include worksheets covering basic financial concepts such as cash flow and working capital, with example data sets and guidelines/exercises to make it interactive.
| Author | : Mr Alexander R Malaket |
| Publisher | : Gower Publishing, Ltd. |
| Total Pages | : 313 |
| Release | : 2014-02-28 |
| Genre | : Business & Economics |
| ISBN | : 1472403665 |
The vast majority of international trade is supported by some form of trade financing: a specialized, sometimes complex form of financing that is poorly understood even by bankers and seasoned finance and treasury experts. Financing Trade and International Supply Chains takes the mystery out of trade and supply chain finance, providing a practical, straightforward overview of a discipline that is fundamental to the successful conduct of trade: trade that contributes to the creation of economic value, poverty reduction and international development, while increasing prosperity across the globe. The book suggests that every trade or supply chain finance solution, no matter how elaborate, addresses some combination of four elements: facilitation of secure and timely payment, effective mitigation of risk, provision of financing and liquidity, and facilitation of transactional and financial information flow. The book includes observations on the effective use of traditional mechanisms such as Documentary Letters of Credit, as well as an overview of emerging supply chain finance solutions and programs, critical to the financing of strategic suppliers and other members of complex supply chain ecosystems. The important role of export credit agencies and international financial institutions is explored, and innovations such as the Bank Payment Obligation are addressed in detail. Financing Trade and International Supply Chains is a valuable resource for practitioners, business executives, entrepreneurs and others involved in international commerce and trade. This book balances concept with practical insight, and can help protect the financial interests of companies pursuing opportunity in international markets.
