Developing an Integrated Supply Chain Costing Approach for Strategic Decision Making

Developing an Integrated Supply Chain Costing Approach for Strategic Decision Making

Date: August 2010
Creator: Knipper, Michael E.
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.
Contributing Partner: UNT Libraries
Cost Keeping for Small Metal Mines

Cost Keeping for Small Metal Mines

Date: February 1919
Creator: Pickering, J. C.
Description: Technical paper issued by the Bureau of Mines over the accounting for small metal mines. As stated in the introduction, "this report outlines methods of cost keeping suitable for metal mines of small or moderate size and presents various forms and cost sheets that have been found useful in actual practice" (p. 5). This paper includes tables, and illustrations.
Contributing Partner: UNT Libraries Government Documents Department
The Separation of Rehabilitation from Production Costs in the Vocational Rehabilitation Workshop

The Separation of Rehabilitation from Production Costs in the Vocational Rehabilitation Workshop

Date: August 1972
Creator: Houston, William Stanley, 1936-
Description: The problem with which this study is concerned is the separation of rehabilitation from production costs in vocational rehabilitation workshops. Within workshops there are those functions and tasks—testing, counseling, and the administration thereof—which clearly are rehabilitative. The costs of these activities, therefore, are solely rehabilitation costs. In the production area of workshop operations, however, where production and rehabilitation efforts are intertwined, two kinds of costs are incurred simultaneously: (l) rehabilitation or training costs and (2) production costs. As yet, no generally accepted procedures exist for separating these joint costs.
Contributing Partner: UNT Libraries