DECISION SUPPORT USING ACTIVITY-BASED COSTING FOR THE COORDINATION OF SMALLER WHOLESALE FIRMS

摘要

Recently, in Japan, the efforts for maintaining and improving the competitive power through the international competition has been not only made in the manufacturing industry, but also in the wholesale business, by the rationalization of management, the cost-down by restructuring and the development of the new business field However, especially in the regional smaller wholesale business, it has been in an impoverished condition because the "Short cur" between manufacturing and retail has dramatically progressed Under these circumstances, they are groping for some survival plans such as transforming into a cooperative firm of major firm, and the strategy of staying independent by the coordination with other firms of the same field are strongly demanded In our paper the possibility is examined which is to proceed the new business through the coordination with other firms or the outsourcing of distribution by utilizing the know-how and management resources accumulated from the long-term experience. It is Activity-based costing (ABC) concepts and analytical hierarchy process (AHP) techniques that proposed as ways to support firms' strategic decisions, and as a conclusion, the coordinated strategies are proposed in order to survive in the present Japanese impoverished condition by a case study.