haku: @author Ellram, L. M. / yhteensä: 6
viite: 1 / 6
« edellinen | seuraava »
| Tekijä: | Ellram, L. M. Feitzinger, E. |
| Otsikko: | Using total profit analysis to model supply chain decisions |
| Lehti: | Journal of Cost Management
1997 : JUL/AUG, Vol. 11:4, p. 12-21 |
| Asiasana: | TRANSACTION COSTS COST ACCOUNTING PROFIT |
| Kieli: | eng |
| Tiivistelmä: | This article describes the theories with practical applications of two approaches to supply chain analysis: transaction cost analysis (TCA) and the system approach. The authors outline the limitations and difficulties of implementing both approaches and present the concept of total profit analysis (TPA) in a limited analysis of the supply chain as a viable practical alternative. TPA is a procedure that simultaneously considers cost and revenue implications of organizational decision making; it inherently recognizes that decisions made to reduce total cost may also have an effect on revenues. |
« edellinen | seuraava »
SCIMA