search query: @author Seal, W. / total: 8
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| Author: | Seal, W. |
| Title: | Enacting a European supply chain: a case study on the role of management accounting |
| Journal: | Management Accounting Research
1999 : SEP, VOL. 10:3, p. 303-322 |
| Index terms: | MANAGEMENT ACCOUNTING EUROPE |
| Language: | eng |
| Abstract: | This study reports on an action research project carried out in two non-Japanese, U.K. manufacturing companies that were considering the establishment of a strategic supply partnership. In the assembler company, materials constituted 80% of manufacturing costs with the result that managing supply chain costs has become a most critical element in overall cost control. The company was seeking closer ties involving information sharing and R&D collaboration with suppliers of strategic components. |
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