Cost Management in Supply Chains

Andreas Taschner and Michel Charifzadeh
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Andreas Taschner: Hochschule Reutlingen
Michel Charifzadeh: Hochschule Reutlingen

Chapter 5 in Management Accounting in Supply Chains, 2023, pp 103-129 from Springer

Abstract: Abstract This chapter outlines how cost accounting forms the basis for pro-active management of costs and how cost management can be implemented in a supply chain environment. Cost management is the combination of all activities and tools used to influence costs in order to achieve company goals. It focuses on managing the cost level, the cost structure, and the cost behavior of a company. Interorganizational cost management (IOCM) can be defined as coordinated efforts by supply chain partners to actively influence and reduce costs. The chapter discusses most of the important IOCM techniques, namely chained target costing, Kaizen costing, life cycle costing, and activity-based costing in supply chains.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-658-41300-2_5

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DOI: 10.1007/978-3-658-41300-2_5

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