Supply Chain Costing and Performance Management.

Cover -- Title Page -- Copyright Page -- Contents -- Preface -- About the Authors -- Chapter 1 The Supply Chain Costing Journey: Why You Need to Take It -- Commonly Accepted Observations -- The Journey to Implementing Supply Chain Costing -- Develop a Foundation for Effective Supply Chain Costing -- Create an Appropriate Structure for Capturing Costs and Supporting Management Decision Making -- Select the Appropriate Tools to Support Information Requirements -- Link Cost Information to Performance Measurement and Value Creation -- Strategies for Overcoming the Challenges Posed by Supply Chain Costing -- Notes -- Chapter 2 Key Observations That Support the Development of the Book -- Key Findings -- Firms Are at Multiple Stages in the Supply Chain Costing Journey -- Common Supply Chain Definitions Are Missing -- Costing Is an Essential Supply Chain Competency -- Two-Way Sharing of Cost Information Is Limited -- Trust Issues Influence Cost Information Exchange -- Supply Chain Costing Increases the Complexity of Cost Systems -- Cost Transparency Is Essential but Unlikely for Supply Chain Costing -- Other Findings -- Notes -- Chapter 3 The Nature of Supply Chain Costing -- Nature of Supply Chain Management -- A Need for a Broader View of a Supply Chain -- Supply Chain Costing Framework -- The Next Frontier in Supply Chain Cost Management -- Supply Chain Management Is Complex -- Arraying Costs Along Three Dimensions -- How Firms Are Responding to the Need-Four Approaches -- Integrating Supply Chain Activities -- Supply Chain Costing Definition -- Notes -- Chapter 4 Developing a Foundational Understanding of Strategic Supply Chain Cost Management -- Importance of Supply Chain Costing -- Magnitude of Supply Chain Costs -- Importance of Measuring and Managing Supply Chain Costs -- Identifying the Determinates of Supply Chain Cost Systems.

Structure of the Supply Chain -- Operating Environment -- Strategic Positioning -- Production Methods -- Documenting Supply Chain Decisions and Production Processes -- Notes -- Chapter 5 Why Supply Chain Cost Systems Differ from Traditional Cost Systems -- Cost Data Needs -- Change to Reflect Modern Data Needs -- Management Perception of Costs -- Why Allocation Matters -- Supply Chain Costing Increases the Complexity of Cost Systems -- Understanding Supply Chain Costs -- Reasons Supply Chain Costing Must Differ from Traditional Costing -- Supply Chain Costing Needs -- Committed Costs -- Differences between Traditional and Supply Chain Costing -- Objective -- Focus -- Cost Objects -- Cost Drivers -- Linkages, Precision, Scope, and Visibility -- Chapter 6 Overview of Cost Tools and Cost Classification -- Ways to Think about Supply Chain Costing Tools -- The Three Categories of Managerial Accounting -- The "What?," "So What?," and "Then What?" Questions -- Cost Classification for Many Purposes -- The Need to Understand Costs to Answer Questions -- The Descriptive versus Predictive View of Costs -- Supply Chain Costing as a Combination of Costing Techniques -- Major Supply Chain Costing Techniques -- Notes -- Chapter 7 Indirect Costs, the Influence of Cost Allocation, and the Need to Understand Activities -- Indirect Costs and Allocation -- Nature of Cost Allocations -- Influence of Cost Allocation -- The Need for Sharing Indirect Cost Information -- The Process View of Costing -- The Two Views of Costs: The Assignment View versus the Process View -- Vertical Cost Assignment View -- Horizontal Cost Assignment View -- The Process View-Value Stream Mapping -- Activity-Based Management Fundamentals -- Performing an ABM Analysis -- Why Use ABM and ABC? -- Notes -- Chapter 8 The Need for Value Chain Analysis -- Value Chain Analysis -- An Example.

Dealing with Rising Costs -- Basics of Value Chain Cost Analysis -- Steps in Using VCA to Analyze Supply Chain Costs -- Using Value Chain Analysis Results -- The Value of Cooperative Costing across the Value Chain -- Using Cost Estimation Capability across the Value Chain -- Notes -- Chapter 9 Customer and Distribution Channel Profitability Analysis -- The Problem with Traditional Accounting -- Good (Low Maintenance) versus Bad (High Maintenance) Customers -- Supply Chain Management's Need for Customer Profitability Information -- An Approach to Customer Profitability Analysis -- Much of the Data Already Exists -- Reasons to Rationalize Which Customers to Focus On -- Value of Customer Profitability Analysis -- Activity-Based Costing (ABC) Resolves Deficiencies with Traditional Costing -- Cumulative Profit Graphs: The "Whale Curve" -- Expanding the CFO's Service to Managers -- Notes -- Chapter 10 Tools for Reducing Supply Chain Costs -- Standard Costing -- Controlling and Reducing Costs -- Activity-Based Costing (ABC) -- Implementing ABC with Rapid Prototyping -- ABC Fundamentals -- ABC Multiple-Stage Cost Assignment Network -- Landed Costing -- Kaizen Costing -- Note -- Chapter 11 Supply Chain Cost Planning Tools -- Budgeting-Using Work Activities -- Activity-Based Budgeting: An Improved Cost Planning Tool -- Target Costing -- Target Costing Process -- Target Costing Variations -- Life-Cycle Costing -- Capital Investment Analysis -- The Steps -- Make versus Buy-General Outsourcing Decisions -- Capacity Analysis -- Notes -- Chapter 12 Align Performance Measures with the Strategy -- Linking Cost and Performance -- Issues with Many Existing Performance Measures -- Linking Supply Chain Costing to Performance Measurement -- Using the Supply Chain Costing Framework to Translate Supply Chain Performance into Financial Performance.

Supply-Side Value Analysis -- Customer-Side Value Analysis -- Integrating Supply Chain Costing into a Balanced Scorecard -- The Mistake of Implementing a Balanced Scorecard without Its Strategy Map -- Measurements Are Far More a Social System Than a Technical One -- An Automobile GPS Navigator Analogy for an Organization -- How Are Balanced Scorecards and Dashboards Different? -- A Balanced Scorecard and Dashboards Serve Different Purposes -- Scorecards Link the Executives' Strategy to Operations and to the Budget -- Dashboards Move the Scorecard's Dials -- Integrating Costing with Strategy, Customers, Processes, Measures, and Shareholders -- Adding Value Through Linkages -- Notes -- Chapter 13 Accept the Challenge of Improving Supply Chain Costing -- Behavioral Challenges -- Lack of Trust -- Limited Two-Way Sharing of Cost Information -- Inequitable Allocation of Resulting Benefits and Burdens -- Technical Challenges -- Limited Cost Knowledge -- Lack of Cost Estimation Capability -- Inconsistent Definition and Calculation of Cost across the Supply Chain -- Strategies Supply Chain Cost Leaders Use for Overcoming the Challenges -- Cost Estimation -- Leveraging Information-Sharing Requirements -- Pilot Projects -- New Trading Partners -- Value-Based Strategy -- What Still Needs to Be Done as the Supply Chain Costing Journey Continues -- Overall Conclusions -- Notes -- Appendix: Additional Process and Productivity Tools for Supply Chain Costing -- Unit Costs of Outputs and Benchmarking -- Cost of Quality (COQ) -- Time-Driven Activity-Based Costing (TDABC) -- Resource Consumption Accounting (RCA) and German Cost Accounting's GPK -- Accounting for Lean Management -- Theory of Constraints Throughput Accounting -- Notes -- Index -- EULA.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.