Supply Chain Cost Control Using Activity-Based Management

ISBN-13: 9780849382154 / Angielski / Twarda / 2006 / 224 str.

Sameer Kumar; Matthew Zander

Opis

Having an accurate assessment of company expenditures is a key to staying in business. Activity-based management (ABM) is the only system that offers the tools to correctly assess the outflow involved in a tightly knit supply chain and enables understanding not only of the total cost of ownership (TCO), but also how these costs should be allocated. Supply Chain Cost Control Using Activity-Based Management discusses the competitive advantage that cost analysis and management can bring to companies within a supply chain.

Addressing a number of strategies to evaluate the total cost inherent in a customer-supplier relationship, this book uses TCO, activity-based costing (ABC), and ABM to analyze and control supply chain costs. It employs industry survey data to examine whether these techniques are being used in real life, which factors affect their usage in the supply chain, and whether they are producing results. Combining survey results with game theory, the authors suggest cost reduction strategies for competitive environments and predict the outcomes of these strategies. This cost-effective system helps businesses remain competitive and profitable.

Supply Chain Cost Control Using Activity-Based Management shows the importance of partnerships in applying ABM principles to suppliers and demonstrates the positive results that ABM can have on elements of the TCO.

Spis treści

ACTIVITY-BASED MANAGEMENT AND TOTAL COST OF OWNERSHIP - AN OVERVIEW
Introduction
References
MAJOR TRENDS IN SUPPLY-CHAIN INNOVATIONS
Introduction
Influencing the Manufacturing Environment
The Acceleration Principle
Lead Time and Inventory Reduction Syndromes
Supply-Chain Structure
References
ELEMENTAL TASK LEARNING CURVES IN A PRODUCTION LINE
Introduction Learning Curves
Balancing Cycle Times
Interrelationships of Elemental Task Learning Curves and Line Balance
Organizational Learning
Conclusion
Recommendation
References
OFFSHORING KNOWLEDGE WORK TO INCREASE SHAREHOLDER VALUE
Introduction
Knowledge Work
Drivers of Knowledge Work Offshoring
Benefits to Business
Economic Implications
Drawbacks and Risks
Offshore Locations
Case Study
Conclusion
References
INTEGRATED TOTAL COST OF OWNERSHIP AND ACTIVITY-BASED MANAGEMENT PROCESS MODEL
Introduction
Literature Analysis
Process Models
Hypothetical Model
Game Theory
References
METHODOLOGY FOR ANALYSIS
Introduction
The Survey Construct
Data Analysis
ANALYSIS AND FINDINGS
Introduction
Hypothesis Testing
Results
Game Theory Analysis
CONCLUSIONS AND RECOMMENDATIONS
Appendix A: Survey Instrument
Appendix B: Survey Data
Index

O autorze

Matthew Zander