Supply Chains, Supply Chain Management and Management Accounting

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

Chapter 1 in Management Accounting in Supply Chains, 2020, pp 1-14 from Springer

Abstract: Abstract The chapter defines the key concepts of management accounting, logistics, supply chains, and supply chain management (SCM) and discusses the interrelations between them. Management accounting is the internal accounting system that supports managers in carrying out management tasks. Logistics, in turn, can be defined as managing the procurement, movement, and storage of materials, parts, or finished goods through the organization and its adjacent channels. The notion of supply chains extends the view beyond a firm’s organizational boundaries in order to include also those value-adding tasks and activities that are performed by external partners. Supply chain management comprises logistical tasks, but also includes information flows as well as financial flows across supply chain partners. The chapter closes by discussing the role of management accounting in managing supply chains.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-658-28597-5_1

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DOI: 10.1007/978-3-658-28597-5_1

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