تالار تخصصی حسابداری

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Supply-Chain Analysis
The parts of the value chain associated with producing and delivering a product or service—production and distribution—is referred to as the supply chain. Supply chain describes the flow of goods, services, and information from the initial sources of materials and services to the delivery of products to consumers, regardless of whether those activities occur in the same organization or in other organizations. Consider Coke and Pepsi, for example; many companies play a role in bringing these products to consumers. Exhibit 1-3 presents an overview of the supply chain. Cost management emphasizes integrating and coordinating activities across all companies in the supply chain, to improve performance and reduce costs.

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Key Success Factors
Customers want companies to use the value chain and supply chain to deliver ever improving levels of performance regarding several (or even all) of the following:
_ Cost and efficiency—Companies face continuous pressure to reduce the cost of the products they sell. To calculate and manage the cost of products, managers must first understand the tasks or activities (such as setting up machines or distributing products) that cause costs to arise. They must also monitor the marketplace to determine prices that customers are willing to pay for products or services.
Management accounting information helps managers calculate a target cost for a product by subtracting the operating income per unit of product that the company desires to earn from the “target price.” To achieve the target cost, managers eliminate some activities (such as rework) and reduce the costs of performing activities in all value-chain functions—from initial R&D to customer service.
Increased global  competition places ever-increasing pressure on companies to lower costs. Many U.S. companies have cut costs by outsourcing some of their business functions. Nike, for example, has moved its manufacturing operations to China and Mexico. Microsoft and IBM are increasingly doing their software development in Spain, eastern Europe, and India.

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5-_ Time—Time has many dimensions. New-product development time is the time it takes for new products to be created and brought to market. The increasing pace of technological innovation has led to shorter product life cycles and more rapid introduction of new products. To make product and design decisions, managers need to understand the costs and benefits of a product over its life cycle.
Customer-response time describes the speed at which an organization responds to customer requests. To increase customer satisfaction, organizations need to reduce delivery time and reliably meet promised delivery dates. The primary cause of delays is bottlenecks that occur when the work to be performed on a machine, for example, exceeds available capacity. To deliver the product on time, managers need
to increase the capacity of the machine to produce more output. Management accounting information helps managers quantify the costs and benefits of relieving bottleneck constraints.
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_ Innovation—A constant flow of innovative products or services is the basis for ongoing
company success. Managers rely on management accounting information to evaluate alternative investment and R&D decisions.

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Companies are increasingly applying the key success factors of cost and efficiency, quality, time, and innovation to promote sustainability—the development and implementation of strategies to achieve long-term financial, social, and environmental performance. For example, the Japanese copier company Ricoh’s sustainability efforts aggressively focus on energy conservation, resource conservation, product recycling, and pollution prevention. By designing products that can be easily recycled, Ricoh simultaneously improves efficiency, cost, and quality. Interest in sustainability appears to be intensifying. Already, government regulations, in countries such as China and India, are impelling companies to develop and report on their sustainability initiatives.
technology infrastructure; and a distribution network that is one of the best in the newspaper industry.