Abstract

http://ssrn.com/abstract=1370783
 
 

References (77)



 
 

Citations (2)



 


 



Supply Chain Management, Activity-Based Costing and Organisational Factors


Davood Askarany


University of Auckland - Department of Accounting and Finance

Hassan Yazdifar


University of Glasgow

Saeed Askary


affiliation not provided to SSRN

March 31, 2009


Abstract:     
In today's intense global competition, supply chain management (SCM) is as a vital tool for helping managers to improve productivity, profitability and the performance of their organisations. In doing so, SCM requires more accurate cost data regarding all activities and processes within the organisations. Given the above, activity-based costing (ABC) can significantly contribute to global supply chain management as it is suggested to fulfil the above requirements by providing more accurate, detailed and up-to-date information on all activities and processes in organisations.

Contributing to the SCM and ABC literature, current study first identifies different types of improvements which ABC can offer to SCM and the performance of the organisations, then it examines the extent of association between business size as well as business industry (as organisational factors) affecting the adoption of ABC in New Zealand (NZ) through using a survey questionnaire and targeting NZ qualified CIMA members. To improve SCM and organisations’ performance by increasing the adoption of ABC in organisations, one of the main implications of the findings is that the adoption of ABC in smaller firms needs more attention compared with the larger firms regardless of their industries (manufacturing versus non-manufacturing firms). However, when the decision is made to implement ABC, non-manufacturing firms (rather than manufacturing firms) need more attention to proceed with a higher level of adoption of ABC.

Number of Pages in PDF File: 11

Keywords: ABC, supply chain, orgainsational factors, size, industry, innovation, change

working papers series


Download This Paper

Date posted: March 31, 2009 ; Last revised: February 6, 2010

Suggested Citation

Askarany, Davood and Yazdifar, Hassan and Askary, Saeed, Supply Chain Management, Activity-Based Costing and Organisational Factors (March 31, 2009). Available at SSRN: http://ssrn.com/abstract=1370783 or http://dx.doi.org/10.2139/ssrn.1370783

Contact Information

Davood Askarany (Contact Author)
University of Auckland - Department of Accounting and Finance ( email )
Private Bag 92019
Auckland 1001
New Zealand
Hassan Yazdifar
University of Glasgow ( email )
Main Building
Glasgow, G12 8QQ
United Kingdom
+44 (0)141 330 5666 (Phone)
+44 (0)141 330 4442 (Fax)
Saeed Askary
affiliation not provided to SSRN ( email )
Feedback to SSRN


Paper statistics
Abstract Views: 3,989
Downloads: 1,185
Download Rank: 8,430
References:  77
Citations:  2

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo2 in 0.296 seconds