Supply Chain Management Accounting: Managing Profitability, Working Capital and Asset Utilization

ISBN-13: 9780749472993 / Angielski / Miękka / 2019 / 392 str.

Simon Templar

Opis

Supply Chain Management Accounting introduces the relationship between two important business functions: management accounting and supply chain management. The author presents a wide range of approaches and shares his ground-breaking research findings.Supply Chain Management Accounting covers profitability, liquidity and asset utilisation, product costing, activity-based costing, investment appraisal, supply chain finance, customer profitability analysis, budgeting, sales and operations planning. It enables practitioners, academics and students to gain greater insight into this relationship and to use it to enhance their organization's financial performance.

Recenzje

"Supply chain decisions, such as sourcing globally, investing in a new manufacturing facility, reducing inventory levels, or redesigning a transport network, have a profound impact on financial performance. However, decision makers rarely understand the full impact of these decision on their own firms, their supplier, and their customers. In this book, Dr. Simon Templar relies on his extensive practical experience and his academic expertise to build bridges between supply chain management and accounting. Whether you are an accountant or a supply chain practitioner, if you want to learn how to get the best financial results out of your supply chain, this book is for you." Carlos Mena, Nike Professor of Supply Chain Management, Portland State University, USA

Spis treści

• • Chapter - 00: Supply chain accounting;
  • Chapter - 01: Profitability, liquidity and asset utilisation;
  • Chapter - 02: Supply chain management and firm performance;
  • Chapter - 03: Product costing - Comparing marginal costing with full costing;
  • Chapter - 04: Activity based costing and time based process mapping;
  • Chapter - 05: Investment appraisal;
  • Chapter - 06: Total cost of ownership and life cycle costing;
  • Chapter - 07: Target costing and new product development;
  • Chapter - 08: Introduction to supply chain finance;
  • Chapter - 09: Customer profitability analysis;
  • Chapter - 10: Budgeting, sales and operations planning, standard costing and variance analysis

O autorze

Simon Templar is a qualified accountant with 20 years' industry experience as well as a Lecturer at the Centre for Logistics and Supply Chain Management at Cranfield School of Management.