Applying activity-based costing in a supply chain environment

摘要

Traditional intra-firm cost accounting tools are not appropriate in the context of supply chain management, as there are no standards for the definition and composition of costs. This prohibits exchange and comparison of cost data among different supply chain members. Against this background, several activity-based costing models for inter-firm cost accounting have been proposed. Evaluating these models, a conceptual framework for activity-based costing in a supply chain has been developed. This also forms the basis for a single case study conducted at Europe's largest company for facade components. This demonstrates how significant inter-firm cost saving opportunities can be identified and offers a first step in assessing the suitability of the proposed model.