2026· International journal of research in social sciences and humanities· 0 citations
Abstract
This paper explores the critical integration of management accounting techniques within supply chain management (SCM) to enhance operational efficiency and competitiveness. It identifies a significant gap in existing literature regarding the application of management accounting in SCM, emphasizing the need for proactive strategies amidst evolving market dynamics. The study outlines various management accounting techniques, including Activity-Based Costing, Target Costing, and Value Chain Analysis, highlighting their roles in cost reduction, decision-making, and performance measurement. It also discusses the importance of collaboration among supply chain partners, transparency in cost structures, and the adoption of sustainable practices. The findings suggest that leveraging management accounting can significantly improve supply chain performance, enabling organizations to respond effectively to market demands and foster long-term success.
The manufacturing sector continues to confront significant challenges related to rising
operational costs, intensifying global competition, and rapidly evolving market dynamics—
factors that collectively threaten organizational profitability. In this context, strategic cost
management (SCM) emerges as a critical leve...
C. J. M. Anumaka· Journal of Accounting and Fi...· 0 citations
Supply chain management (SCM) has evolved from a tactical logistics function to a strategic imperative for
organizational competitiveness. This review paper synthesizes contemporary literature to examine the architecture of
advanced supply chain management, focusing on the integration of sourcing, procurement, operatio...
Adebọwale A. Adedokun· International Journal of Inn...· 0 citations
This study examines how contemporary operational management practices contribute to operational performance by considering environmental responsiveness as a contextual strengthening factor. The analysis focuses on the implementation of Just In Time (JIT), Supply Chain Management (SCM), and Total Quality Management (TQM...
David Pangaribuan, Ari Sulityowati, Dewi Sriwulandari et al.· Proceedings of the Internati...· 0 citations
Green supply chain management has emerged as a key strategy for manufacturing firms seeking to balance environmental responsibility and economic performance, particularly in emerging economies. This study examines how green supply chain management practices relate to perceived environmental and financial performance in...
Jorge Alberto Esponda Pérez, Julia María Marroquín Figueroa, Francisco Javier Rocha Leyva et al.· Acta Universitaria· 0 citations
In an era of increasing environmental uncertainty and diverse stakeholder demands, IT-enabled supply chain innovation (SCI) has emerged as a critical strategy for manufacturing enterprises seeking competitive advantage. Drawing on resource-based theory and upper echelons theory, this study develops a dual-theory framew...
Xiao-Han Chen, Yan Zhou, David Yulong Liu et al.· Journal of Organizational an...· 0 citations
Strategic management is a systematic process that enables organizations to define long-term objectives, make informed decisions, and allocate resources effectively to achieve sustainable growth. It combines strategic analysis, planning, implementation, and evaluation to address competitive challenges while adapting to...
M. Sakthivel· REST Journal on Banking Acco...· 0 citations
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