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Supply chain management and activity-based costing

Supply chain management and activity-based costing PurposeThe purpose of this paper is to summarize and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). The authors present a reference framework for practical implications and areas for future research in intra-firm and inter-organizational environments.Design/methodology/approachThe findings underlie a systematic review methodology. Research gaps and guidance for further publications are derived from the reference framework based on ABC and SCM literature.FindingsThe review illustrates four main areas for further research: determination of the role of management accounting in SCM (including supply chain finance), integration of time-driven ABC with radio frequency identification (RFID) technology and automatic data collection, analysis of inter-organizational management tools in supply chains in multiple negotiation rounds, and standardization of cost accounting data in supply chains.Practical implicationsThe review provides practitioners with three main recommendations: ABC applications require a solid data basis, organizational readiness, commitment from senior management, and an ABC management philosophy; open book accounting for inter-organizational cost information-sharing purposes needs institutional arrangements and economic incentive systems; and sharing costs and benefits among supply chain members requires a change of managers’ mind-set.Originality/valueThis paper reveals practical implications and provides new directions for research based on the reference framework. The paper contributes to the interdisciplinary topic between SCM and management accounting by providing a structured overview of 87 peer-reviewed articles from 1992 to 2016. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Physical Distribution & Logistics Management Emerald Publishing

Supply chain management and activity-based costing

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References (145)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0960-0035
DOI
10.1108/IJPDLM-04-2017-0158
Publisher site
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Abstract

PurposeThe purpose of this paper is to summarize and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). The authors present a reference framework for practical implications and areas for future research in intra-firm and inter-organizational environments.Design/methodology/approachThe findings underlie a systematic review methodology. Research gaps and guidance for further publications are derived from the reference framework based on ABC and SCM literature.FindingsThe review illustrates four main areas for further research: determination of the role of management accounting in SCM (including supply chain finance), integration of time-driven ABC with radio frequency identification (RFID) technology and automatic data collection, analysis of inter-organizational management tools in supply chains in multiple negotiation rounds, and standardization of cost accounting data in supply chains.Practical implicationsThe review provides practitioners with three main recommendations: ABC applications require a solid data basis, organizational readiness, commitment from senior management, and an ABC management philosophy; open book accounting for inter-organizational cost information-sharing purposes needs institutional arrangements and economic incentive systems; and sharing costs and benefits among supply chain members requires a change of managers’ mind-set.Originality/valueThis paper reveals practical implications and provides new directions for research based on the reference framework. The paper contributes to the interdisciplinary topic between SCM and management accounting by providing a structured overview of 87 peer-reviewed articles from 1992 to 2016.

Journal

International Journal of Physical Distribution & Logistics Management – Emerald Publishing

Published: Sep 4, 2017

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