publication . Bachelor thesis . 2006

ABC+SCM=True?

Dahl, Jonas; Porelius, Jesper;
Open Access Swedish
  • Published: 01 Jan 2006
  • Publisher: Linköpings universitet, Ekonomiska institutionen
  • Country: Sweden
Abstract
Background: Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships. Purpose: The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively. Research method: The thesis takes it’s starti...
Subjects
free text keywords: ABC, SCM, Activity based costing, Supply chain management, Jörgen Dahlgren, IOR, Värdekedjor, Management accounting, Business and economics, Ekonomi

5.1 INLEDNING .................................................................................................................................................. 41

5.2 HUVUDSAKLIGA ORSAKER FÖR ANVÄNDANDET AV ABC INOM SCM ......................................................... 42 5.2.1 ABC kalkylen som utvärderingsverktyg.............................................................................................. 43 5.2.2 ABC kalkylens aktivitetsfokus ............................................................................................................. 46 5.2.3 ABC kalkylens kostnadsfördelning ..................................................................................................... 50

5.3 HUVUDSAKLIGA ORSAKER MOT ANVÄNDANDET AV ABC INOM SCM ........................................................ 53

7.1 SLUTSATS.................................................................................................................................................... 69

7.2 AVSLUTANDE DISKUSSION .......................................................................................................................... 70 7.2.1 Relationers vikt vid användandet av SCM och ABC........................................................................... 71 7.2.2 Maktförhållandets vikt vid ABC inom SCM........................................................................................ 71 7.2.3 Möjliga orsaker till bristande problematisering................................................................................. 72

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