Object

Title: The measurement of costs and results in supply chain management: the case of Poland

Title in english:

Pomiar kosztów i wyników w zarządzaniu łańcuchem dostaw: analiza dla Polski

Creator:

Dobroszek, Justyna

Description:

Financial Sciences = Nauki o Finansach, 2018, vol. 23, No. 3, s. 34-45

Abstrakt:

Supply chain management (SCM) is a modern phenomenon in business practice and an important area of scientific discussions. In the literature it is not easy to find only one explanation of this subject because some scientists treat SCM as a separate concept, others as an expansion of the logistics function. The supply chain is a kind of modern business model that needs accurate management. To support the management process an the effective way, management accounting tools and methods may be applied. The aim of the article is to present the methods and tools of management accounting used for the measurement of costs and results in SCM. For this purpose, a survey was conducted among 40 selected enterprises in Poland. The findings indicate that on the one hand the studied organizations already use advanced management accounting tools and the methods providing information for SCM needs, on the other hand, they rarely apply them. This approach does not contribute to effective and holistic measurement of supply chain and its management

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/fins.2018.3.03 ; oai:dbc.wroc.pl:45467

Language:

eng

Relation:

Financial Sciences = Nauki o Finansach, 2018, vol. 23, no. 3

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Object collections:

Last modified:

Oct 18, 2019

In our library since:

Sep 6, 2018

Number of object content hits:

75

Number of object content views in PDF format

67

All available object's versions:

https://www.dbc.wroc.pl/publication/68771

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