کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
5080921 1477590 2012 10 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Applying activity-based costing in a supply chain environment
موضوعات مرتبط
مهندسی و علوم پایه سایر رشته های مهندسی مهندسی صنعتی و تولید
پیش نمایش صفحه اول مقاله
Applying activity-based costing in a supply chain environment
چکیده انگلیسی
Traditional intra-firm cost accounting tools are not appropriate in the context of supply chain management, as there are no standards for the definition and composition of costs. This prohibits exchange and comparison of cost data among different supply chain members. Against this background, several activity-based costing models for inter-firm cost accounting have been proposed. Evaluating these models, a conceptual framework for activity-based costing in a supply chain has been developed. This also forms the basis for a single case study conducted at Europe's largest company for façade components. This demonstrates how significant inter-firm cost saving opportunities can be identified and offers a first step in assessing the suitability of the proposed model.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Journal of Production Economics - Volume 135, Issue 2, February 2012, Pages 716-725
نویسندگان
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