Value Chain Analysis in Interfirm: A Field Study

Publikation: Bidrag til tidsskriftReviewForskningpeer review

Abstrakt

Interfirm relationships introduce new challenges for management accounting. One such challenge is the provision of information for the coordination and optimization of activities across firms in a value chain. According to the literature, a value chain analysis (VCA) is a useful tool to meet this challenge. However, little empirical evidence has been published on the use of this analysis in practice. This paper presents a case study on the use of an activity-based costing (ABC) model by a large UK retail firm and a group of suppliers for supporting their supply chain management (SCM) practices. This cost model was based on the principles of value chain analysis and integrated cost information across the supply chain. It was used to improve supply chain operations by performing benchmark analyses, strategic what-if analyses and cost monitoring. An interpretation of the case findings is provided using organizational theory and transaction cost economics.
OriginalsprogEngelsk
TidsskriftManagement Accounting Research
Vol/bind14
Udgave nummer1
Sider (fra-til)1-23
Antal sider23
ISSN1044-5005
DOI
StatusUdgivet - 2003
Udgivet eksterntJa

Emneord

  • Interfirm relationships
  • Control
  • Value chain analysis
  • Case study

Citationsformater