دانلود رایگان مقاله انگلیسی مدیریت زنجیره تامین و هزینه یابی مبتنی بر فعالیت - امرالد 2017

Abstract

Abstract Purpose – The purpose of this paper is to summarize Purpose and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). We present a reference framework for practical implications and areas for future research in intra-firm and inter-organizational environments. Design/methodology/approach Design/methodology/approach ology/approach – The findings underlie a systematic review methodology. Research gaps and guidance for further publications are derived from the reference framework based on ABC and SCM literature. Findings – The review illustrates four main areas fo Findings r further research: (i) determination of the role of management accounting in SCM (including supply chain finance), (ii) integration of time-driven ABC with radio frequency identification (RFID) technology and automatic data collection, (iii) analysis of interorganizational management tools in supply chains in multiple negotiation rounds, and (iv) standardization of cost accounting data in supply chains. Practical implications – The review provides practi Practical implications tioners with three main recommendations: (i) ABC applications require a solid data basis, organizational readiness, commitment from senior management, and an ABC management philosophy, (ii) open book accounting for inter-organizational cost informationsharing purposes needs institutional arrangements and economic incentive systems, and (iii) sharing costs and benefits among supply chain members requires a change of managers’ mind-set. Originality/value – This paper reveals practical im Originality/value plications and provides new directions for research based on the reference framework. The paper contributes to the interdisciplinary topic between SCM and management accounting by providing a structured overview of 87 peer-reviewed articles from 1992 to 2016.

Conclusion and future research agenda

This study provides an overview of how ABC has been applied in various intra-firm and inter-organizational contexts. Although several reviews of ABC have been performed, none has analyzed the integration of ABC and SCM. The shift in competition from single firms to supply chains emphasizes the relevance of inter-organizational cost management approaches. To achieve supply chain competitiveness, having accurate cost data is a crucial factor. This paper thus aims at advancing the understanding of various supply chain views to build awareness of the ABC benefits in SCM. Therefore, intra-firm ABC, SCO-ABC, and SCM-ABC were defined. First, traditional ABC demonstrates the effectiveness of this management accounting tool. Then, often disguised as SCM articles, SCO-ABC papers reveal expected improvement in supply chain competitiveness. However, these articles provide the conceptual starting point for further interorganizational research in this area. Finally, the results of the SCM-ABC articles show a network-based supply chain view, disclosing ABC cost data for supply chain members to achieve goals across company borders.

The analysis of the current body of knowledge leads to three recommendations for practitioners. First, establishing organizational readiness ensures a higher success rate when implementing the ABC two-step method. Therefore, senior management support and an ABC philosophy are necessary. Second, gathering cost information and sharing it via open book accounting practices, as well as simultaneously designing accompanying institutional arrangements or economic incentive systems, is imperative for interorganizational collaboration. For this reason, relevant accounting data must be available to all the supply chain members involved (Seal et al., 1999). The obstacle of differences in accounting systems and standards must be overcome (McIvor, 2001), and the interorganizational cost models used in practice should not be too complex (Tomkins, 2001). Finally, to achieve supply chain improvements, cost and benefits must be shared appropriately according to their origin and reason (Cooper and Slagmulder, 2004). Therefore, decision makers must change their mental image of firms in networks.