超级苹果网

搜索

论坛快递»

儿子的幼儿园有员工确诊

有私立诊所的处方,去tesco或boots买处方药的费用包括哪些呢?

最近从拿到AIP到拿到正式offer通常需要多久?

看了一套房,2个厕所都没窗户没排气扇

请问有这几天做核检的朋友吗?几天能出结果?

现在的水管接头都是这样的吗?

请教:五岁孩子看牙医感染,怎么办

请问安装橱柜人工费是多少啊

房东需要向房客提供割草机吗

请问现在进入英国需要两个星期的隔离吗?

该怎么看RIGHTMOVE上的学校

英国和日本签订自贸协定

公司支付的两项health insurance,有没有什么用处?

【请教】入籍的前辈请乱入,求分享“previous applications”经验

猜测看,这个是哪个年代的房子

请问换车库门费用

英国和欧盟的脱欧协议能谈成吗?

请问烘干机的位置想改成厨柜可以吗

求问:离开三四个月,警局注册怎么解决?

请教回中国,我拿着新冠检测阴性结果

疫情期间抑郁症快发作了

请问下,已卖了1年多的Town House,会有什么隐患吗?

请问英国籍继承国内房产会碰到什么麻烦?

有懂eBay的朋友吗?

❤分享❤ 记录疫情期间的家装项目--双车库改建客厅(多图,慎入)

这几天天气比较好,弄了一下Driveway

现在买房做survey 都需要等两周吗?

警察局注册未更新

在国外房子的税务问题

求推荐英国能买到的敷脸的水

牛津的疫苗有戏了?

Tesco,Asda降价了,怎么没感觉

如何投诉敲竹杠的物业管理公司

伦敦house换新屋顶Flat Roof,三个方案,三个报价合理么?疫情期间工人真不好找

大家有没有什么可以喷洒式消毒的喷剂?

房子暂时卖不了了,沮丧。。。

关于永居天数的计算

伦敦Holland Park的枫叶美景

投影仪的问题

我这样的30岁在伦敦买房有戏么?

查看: 1871|回复: 1

[CIMA] Supply chain accounting: boosting competitiveness考点

[复制链接]
 楼主| 发表于 2010-12-20 21:01:31 | 显示全部楼层 |阅读模式

马上注册,结交更多好友,享用更多功能,让你轻松玩转超级苹果论坛。

您需要 登录 才可以下载或查看,没有帐号?注册

x
This time we examine eight key supply chain management accounting (SCMA) techniques that can be used in specific supply chain situations.

Open book accounting

This is where management accountants share cost information about relevant processes in the supply chain, both within and across organisations. The purpose is to identify non value adding processes that could be withdrawn without detriment to the customer - or that could even enhance customer service.

Open book accounting promotes margin improvement through cost reduction, which can be shared between partner organisations. If both supplier and customer share process cost information, they are more likely to be successful in identifying non value adding processes.

Value chain costing

Value chain costing builds on Porter’s value chain analysis which argues that competitive advantage in the marketplace results from either better customer value for the same cost (a differentiation strategy) or the same customer value for less cost (a cost leader strategy).

A series of activities, or ‘links in a chain’ occur between a product’s design and its distribution. Management accountants need to identify where in the chain:

customer value can be enhanced
costs can be reduced or
differentiation can be achieved in the company’s segment of that value chain.


Target costing

Here, management accountants must determine a target cost for a newly designed product or service to satisfy customer need. The target cost is reached by identifying a selling price for the product or service, and then subtracting the amount of profit margin required from that product or service by the company’s overall long term margin requirements.

Target costing is usually implemented during the development and design phases of the manufacturing or service process. If costs are exceeded after the target cost has been set, management accountants need to identify process changes to meet the target cost.

Quality costing

Quality costing is an important SCMA technique that aims to improve supply chain quality, both in and across organisations. It has two benefits – to reduce quality costs and to increase the quality offering to the ultimate customer. Quality costs are:

the cost of conformance (costs of prevention and costs of appraisal)
the costs of non-conformance (costs of internal and external failure).
The intention is to reduce poor quality and waste by improved preventative measures that minimise the recurrence of failure costs and improve customer experience. Management accounting has a significant role to play because organisations can be unaware of the costs of failure.

Performance measurement

This needs to occur throughout the supply chain, and should include both financial and non financial measures. The balanced scorecard can be extended to include supply chain partners, because the objective is to create a far more competitive supply chain than the alternative supply chain providers of that product or service.

The balanced scorecard has its greatest impact when it drives the change process in support of the organisation’s strategic intentions.

The challenge for management accountants is how to extend the traditional balanced scorecard (financial perspective, customer perspective, internal perspective, innovation and learning perspective) across supply chain members. This demands a sound understanding of the key performance areas that will drive competitive advantage.

Make versus buy (outsourcing)

Traditional management accounting techniques such as ‘make versus buy’ are often used in a supply chain context, particularly when identifying opportunities for outsourcing. However, caution must be exercised, because outsourcing decisions must be made in the strategic contexts of ultimate customer satisfaction and preservation of the company’s core competences - that is, what it must be able to do to survive.

Outsourcing, where it occurs, should enhance the ultimate customer proposition. ‘Make versus buy’ accounting needs to take this broader requirement into account.

Benchmarking

Management accountants can use benchmarking to compare performance of one organisation against the best in class to provide a particular product, process or service.

The technique can be extended to benchmark performance across supply chains - for example, different supplier performance or different customer performance in terms of using a particular product or service.

Benchmarking is often used in conjunction with other SCMA techniques – for example, there are numerous examples of firms using activity based costing and benchmarking together.

Activity based costing

This approach to costing focuses on processes rather than functions. Finance professionals can only manage costs by managing the activities that cause the costs. The key aspect is to identify cost drivers and to allocate costs to an activity on the basis of that cost driver.

Activity based costing collects data that cuts across traditional organisational functional boundaries. It can be used alongside continuous improvement programmes such as Six Sigma or Kaizen to create leaner and more responsive organisations and supply chains.

Activity based costing can also be used with open book accounting and quality costing to remove non value adding processes. In terms of supply chains, it is essential to undertake activity based analysis, both inside and outside of traditional organisational boundaries.
回复

使用道具 举报

发表于 2010-12-21 00:03:14 | 显示全部楼层
ABC
不是更适合manufacturer嘛?
回复 支持 反对

使用道具 举报

您需要登录后才可以回帖 登录 | 注册

本版积分规则

快速回复 返回顶部 返回列表