Accounting Support Function for Supply Chain Management

Munteanu Petricã ()
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Munteanu Petricã: Faculty of Economics and Business Administration, ”Alexandru Ioan Cuza” University, Iasi

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1394-1398

Abstract: Recording past facts and events, accounting may be erroneously considered useless for Supply chain management. Since we are aware of the complexity of the subject, we tried to bring SCM in the area of accounting and of the relationships that can be established between these two research fields. For this reason, the objective of our research is to point out the usefulness of accounting and its products in insuring the performance of Supply chain management. Our study reveals the support function of accounting for Supply chain management. The main conclusion is that, through the nature and destination of the financial-accounting information, Supply chain management cannot ignore the importance and usefulness of accounting in attaining its performance. Although it does not meet all the requirements, integrated with the Enterprise Resource Planning (ERP) technology, accounting is a support function that insures most of the information necessary for the good planning and coordination of the supply, production, and sale processes in a Supply chain.

Keywords: accounting; Supply Chain Management; economic decisions; financial-accounting information; performance. (search for similar items in EconPapers)
JEL-codes: M15 M41 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1394-1398

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