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The Measurement of Costs and Results in Supply Chain Management: The Case of Poland

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  • Dobroszek Justyna

    (University of Lodz, Lodz, Poland)

Abstract

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.

Suggested Citation

  • Dobroszek Justyna, 2018. "The Measurement of Costs and Results in Supply Chain Management: The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(3), pages 34-45, September.
    • Handle: RePEc:vrs:finsci:v:23:y:2018:i:3:p:34-45:n:3
    DOI: 10.15611/fins.2018.3.03
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    References listed on IDEAS

    as
    1. van der Meer-Kooistra, Jeltje & Vosselman, Ed G. J., 2000. "Management control of interfirm transactional relationships: the case of industrial renovation and maintenance," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 51-77, January.
    2. Christopher Sürie & Michael Wagner, 2008. "Supply Chain Analysis," Springer Books, in: Hartmut Stadtler & Christoph Kilger (ed.), Supply Chain Management and Advanced Planning, edition 4, chapter 2, pages 37-63, Springer.
    3. Stephan M. Wagner, 2008. "Cost management practices for supply chain management: an exploratory analysis," International Journal of Services and Operations Management, Inderscience Enterprises Ltd, vol. 4(3), pages 296-320.
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    More about this item

    Keywords

    supply chain management; management accounting; measurement; costs; logistics costs;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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