Developing an Integrated Supply Chain Costing Approach for Strategic Decision Making

Description:

The supply chain management discipline suggests that information sharing is paramount when attempting to achieve cost reductions and quality improvements. In many cases, the traditional accounting data used to support strategic decisions reflect inaccurate supply chain costs. This research explores the applications of managerial costing techniques, and how they can be used to improve the decision making capabilities of firms in the aerospace and transportation industries. The methodology used to address the research questions consisted of a hybrid of the grounded theory and multiple-case study methods. The objective of this research was to present the antecedents and barriers associated with implementing supply chain costing, and the impact that costing approaches have on strategic decision making. The research identifies a theoretical model that can be used to explain the relationships and themes associated with supply chain costing and strategic decision making. Evidence suggests that there is some movement to implement managerial accounting techniques within these two industries to capture supply chain costing information. However, the reliance on traditional financial accounting suggests that the overarching principles of supply chain management and information sharing amongst of partner firms has yet to be realized.

Creator(s): Knipper, Michael E.
Creation Date: August 2010
Partner(s):
UNT Libraries
Collection(s):
UNT Theses and Dissertations
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Total Uses: 841
Past 30 days: 8
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Creator (Author):
Publisher Info:
Publisher Name: University of North Texas
Place of Publication: Denton, Texas
Date(s):
  • Creation: August 2010
Description:

The supply chain management discipline suggests that information sharing is paramount when attempting to achieve cost reductions and quality improvements. In many cases, the traditional accounting data used to support strategic decisions reflect inaccurate supply chain costs. This research explores the applications of managerial costing techniques, and how they can be used to improve the decision making capabilities of firms in the aerospace and transportation industries. The methodology used to address the research questions consisted of a hybrid of the grounded theory and multiple-case study methods. The objective of this research was to present the antecedents and barriers associated with implementing supply chain costing, and the impact that costing approaches have on strategic decision making. The research identifies a theoretical model that can be used to explain the relationships and themes associated with supply chain costing and strategic decision making. Evidence suggests that there is some movement to implement managerial accounting techniques within these two industries to capture supply chain costing information. However, the reliance on traditional financial accounting suggests that the overarching principles of supply chain management and information sharing amongst of partner firms has yet to be realized.

Degree:
Level: Doctoral
Discipline: Marketing
Physical Description:

vii, 181 p. : ill.

Language(s):
Subject(s):
Keyword(s): Supply chain costing | supply chain management | management accounting
Contributor(s):
Partner:
UNT Libraries
Collection:
UNT Theses and Dissertations
Identifier:
  • OCLC: 696782546 |
  • UNTCAT: b3910608 |
  • ARK: ark:/67531/metadc30479
Resource Type: Thesis or Dissertation
Format: Text
Rights:
Access: Public
License: Copyright
Holder: Knipper, Michael E.
Statement: Copyright is held by the author, unless otherwise noted. All rights reserved.