サプライチェーン管理会計：財務実績の向上法 Supply Chain Management Accounting : Managing Profitability, Working Capital and Asset Utilization

Templar, Simon

Kogan Page Ltd（2019/03発売）

Kogan Page Ltd（2019/03発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 392 p.
• 言語 ENG
• 商品コード 9780749472993
• DDC分類 658.7

Full Description

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.

Contents

Chapter - 00: Supply chain accounting;
Chapter - 01: Profitability, liquidity and asset utilisation;
Chapter - 02: Supply chain management and firm performance;
Chapter - 03: Product costing - Comparing marginal costing with full costing;
Chapter - 04: Activity based costing and time based process mapping;
Chapter - 05: Investment appraisal;
Chapter - 06: Total cost of ownership and life cycle costing;
Chapter - 07: Target costing and new product development;
Chapter - 08: Introduction to supply chain finance;
Chapter - 09: Customer profitability analysis;
Chapter - 10: Budgeting, sales and operations planning, standard costing and variance analysis