Developing an Integrated Supply Chain Costing Approach for Strategic Decision Making Page: 2
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Knipper, Michael E., Developing an Integrated Supply Chain Costing Approach
for Strategic Decision Making. Doctor of Philosophy (Marketing), August 2010, 181 pp.,
6 tables, 6 figures, references, 102 titles.
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.
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Knipper, Michael E. Developing an Integrated Supply Chain Costing Approach for Strategic Decision Making, dissertation, August 2010; Denton, Texas. (digital.library.unt.edu/ark:/67531/metadc30479/m1/2/: accessed December 19, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; .