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Companies compete more and more as integrated supply chains rather than as individual firms. The success of the entire supply chain determines the economic well-being of the individual company. With management attention shifting to supply chains, the role of management accounting naturally must extend to the cross-company layer as well. This book demonstrates how management accounting can make a significant contribution to supply chain success.It targets students who are already familiar with the fundamentals of accounting and now want to extend their expertise in the field of cross company (or network) management accounting. Practitioners will draw valuable insights from the text as well.
In today's business landscape, companies compete more and more as integrated supply chains rather than as individual firms. The success of the entire supply chain determines the economic well-being of each company involved. With management attention shifting to supply chains, the role of management accounting naturally must extend to the cross-company layer as well. This book demonstrates how management accounting can make a significant contribution to supply chain success. It targets students who are already familiar with the fundamentals of accounting and want to extend their expertise in the field of cross-company (or network) management accounting. Practitioners will draw valuable insights from the text as well.
This second edition includes a new chapter on Digitalization and Supply Chain Accounting, as well as new opener cases to each chapter that provide real-world examples.
Management and cost accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the „lingua franca“ of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for cost accounting and management accounting.