By Stefan Seuring (auth.), Dr. Stefan Seuring, Maria Goldbach (eds.)
ISBN-10: 3662113775
ISBN-13: 9783662113776
ISBN-10: 3790825158
ISBN-13: 9783790825152
Supply Chain administration and value administration are vital advancements aiding businesses to answer elevated worldwide festival and critical consumer wishes. in the 23 chapters of the publication, greater than 35 authors supply insights into new suggestions for rate keep an eye on in offer chains. The frameworks provided are illustrated with case stories from the car, cloth, white items, and transportation in addition to from retailing. teachers will enjoy the wide variety of methods awarded, whereas practitioners will study from the examples how their very own corporation and the provision chains which they compete in, may be delivered to decrease charges and higher performance.
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Extra resources for Cost Management in Supply Chains
Example text
Yet, the 26 S. Seuring limits of this approach have to be obeyed. g. canned soups, efficient supply has to be ensured. 31 Fashion products, such as apparel, need a regular review of the amount delivered and stocked along the supply chain. Unsold products will have to be marked down at the end of the season, while lost sales opportunities cannot be compensated. 32 Hence, for the optimal design of the supply chain, the constant occurrence of transaction costs and activity-based costs for internal and supply chain-wide processes are typical.
19 E·Town Figure 3: Value Chain Flow Chart The Tier I Supplier further provides a detailed breakdown of the cost structure for the system it supplies (Figure 4). Similar cost element structures are set up by the Tier I Supplier in cooperation with the sub-suppliers for the parts produced on earlier stages of the value chain. This requires an open-book accounting policy 44 P. Kajiiter throughout the supply chain. It allows identifying important cost elements and helps discover cost reduction opportunities.
42-56. , Khan, B. , in: European Management Journal, Vol. 12, No. I (1994), p. 20-30. Eisenhardt, K. M. (1989): Building Theories from Case Study Research, in: Academy of Management Review, Vol. 4 (1989), p. 532-550. Ellram, L. M. (2000): Purchasing and Supply Management's Participation in the Target Costing Process, in: The Journal of Supply Chain Management, Spring (2000), p. 3951. Ellram, L. , Feitzinger, E. (1997): Using Total Profit Analysis to Model Supply Chain Decisions, in: Journal of Cost Management, Vol.
Cost Management in Supply Chains by Stefan Seuring (auth.), Dr. Stefan Seuring, Maria Goldbach (eds.)
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