Supply Chain Management, Activity-Based Costing and Organisational Factors

Askarany, D., Yazdifar, H., & Askary, S. (2010). ‘Supply chain management, activity-based costing and organisational factors’ International Journal of Production Economics, 127 (2010) 238–248.

11 Pages Posted: 31 Mar 2009 Last revised: 11 Aug 2014

Davood Askarany

University of Auckland - Department of Accounting and Finance

Hassan Yazdifar

University of Glasgow

Saeed Askary

Abu Dhabi University

Date Written: 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.

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

Suggested Citation

Askarany, Davood and Yazdifar, Hassan and Askary, Saeed, Supply Chain Management, Activity-Based Costing and Organisational Factors (March 31, 2009). Askarany, D., Yazdifar, H., & Askary, S. (2010). ‘Supply chain management, activity-based costing and organisational factors’ International Journal of Production Economics, 127 (2010) 238–248. . Available at SSRN: https://ssrn.com/abstract=1370783 or http://dx.doi.org/10.2139/ssrn.1370783

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

Abu Dhabi University ( email )

Abu Dhabi
United Arab Emirates

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