Supply Chain Management Accounting: Managing Profitability, Working Capital and Asset Utilization

Simon Templar

сак 2019 · Kogan Page Publishers

Пра гэту электронную кнігу

The need to contain costs across the business is as strong as ever and the search for cost reduction opportunities is intensifying. There still remains one last major opportunity to take out costs - through the supply chain.

Ultimately all costs will make their way to the final marketplace to be reflected in the price paid by the end user. Smart companies instead seek to make the supply chain more competitive through the value it creates and the costs it reduces overall. They have realized that the real competition is not company against company but rather supply chain against supply chain.

Supply Chain Management Accounting looks at how the evolution of supply chains has been dramatic over the last few years, with more and more companies moving to sourcing overseas, distributing finished goods to overseas markets, and increasing their international operations. The seeking of low-cost country sourcing, optimizing manufacturing, and exporting products and services has created new challenges to demand forecasting and supply chain planning. Supply Chain Management Accounting presents a wide range of approaches and ground-breaking research findings. The book covers profitability, liquidity and asset utilization, product costing, activity-based costing, investment appraisal, customer profitability analysis, budgeting and sales and operations planning. Online supporting resources include invaluable study questions and worked solutions to reinforce the learning as well as multiple-choice questions with solutions and PowerPoint activities.

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Simon Templar is a qualified accountant with 20 years industry experience as well as a lecturer on supply chain and procurement MScs in Cranfield and Plymouth. The author is a founding member of the Supply Chain Finance Community, a not-for-profit association which aims to share best practice and new research in an open, collaborative environment.