search query: @indexterm ORGANIZATIONAL RESEARCH / total: 189
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| Author: | Dekker, H. C. |
| Title: | Value chain analysis in interfirm relationships: a field study |
| Journal: | Management Accounting Research
2003 : MAR, VOL. 14:1, p. 1-24 |
| Index terms: | CONTROL CASE STUDIES ORGANIZATIONAL RESEARCH |
| Language: | eng |
| Abstract: | Interfirm relationships introduce new challenges for management accounting. One such challenge is the provision of information for the coordination and optimization of activities across firms in a value chain. According to the literature, a value chain analysis (VGA) is a useful tool to meet this challenge. However, little empirical evidence has been published on the use of this analysis in practice. This paper presents a case study on the use of an activity-based costing (ABC) model by a large UK retail firm and a group of suppliers for supporting their supply chain management (SCM) practices. This cost model was based on the principles of value chain analysis and integrated cost information across the supply chain. |
SCIMA