Cost Accounting in Supply Chains
Andreas Taschner and
Michel Charifzadeh
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Andreas Taschner: Hochschule Reutlingen
Michel Charifzadeh: Hochschule Reutlingen
Chapter 4 in Management Accounting in Supply Chains, 2023, pp 77-101 from Springer
Abstract:
Abstract This chapter focuses on cost accounting, which is often considered the “multi-purpose tool” of any management accountant. The information that is processed in a company’s cost accounting system plays a pivotal role in managing the entire supply chain. In order to optimize costs across the entire supply chain, cost information needs to be exchanged between partners. The chapter discusses the challenges that are posed to cost accounting by the SCM philosophy, as well as possible tools and concepts to overcome these challenges.
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-658-41300-2_4
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DOI: 10.1007/978-3-658-41300-2_4
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