Zander Supply Chain Cost Control Using Activity-Based Management

Erscheinungsjahr 2006
ISBN: 978-1-4200-1366-5
Verlag: Taylor & Francis
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 224 Seiten

Reihe: Supply Chain Integration Modeling, Optimization and Application

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.

Zielgruppe

Supply chain managers and purchasing officers in corporations.

Autoren/Hrsg.

Zander, Matthew

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Betriebswirtschaft: Theorie & Allgemeines
• Technische Wissenschaften Verfahrenstechnik | Chemieingenieurwesen | Biotechnologie Andere Fertigungstechnologien

Inhaltsverzeichnis

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