Building A Responsive And Flexible Supply Chain

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E-Book Overview

This book identifies accounting-based management control system practices for managing integrated and flexible supply chains and increasing customer satisfaction. It further explores how a company can enhance its supply chain integration. The book considers the effects of allocating supply chain's joint profit and incentive alignment as managerial instruments to facilitate integration and cooperation among partners. Furthermore, the book examines how to flexibly manage integrated supply chains from the perspectives of the product/service lifecycle, partner switching, and strategic flexibility. It also examines the use of management accounting systems to improve customer satisfaction in supply chains. Management accounting practices examined in the book involve balanced scorecard, switching cost, target costing, value-based pricing, target-pricing, and quality costing. The book also investigates the different types of supply chains: fabless supply chains, an inter-firm network comprising of parts suppliers and assemblers, non-profit supply chains.

E-Book Content

Building a Responsive and Flexible Supply Chain 10493hc_9789813222090_tp.indd 1 5/2/18 4:16 PM b2530   International Strategic Relations and China’s National Security: World at the Crossroads This page intentionally left blank b2530_FM.indd 6 01-Sep-16 11:03:06 AM Building a Responsive and Flexible Supply Chain Yoshiteru Minagawa Nagoya Gakuin University, Japan World Scientific NEW JERSEY • LONDON 10493hc_9789813222090_tp.indd 2 • SINGAPORE • BEIJING • SHANGHAI • HONG KONG • TAIPEI • CHENNAI • TOKYO 5/2/18 4:16 PM Published by World Scientific Publishing Co. Pte. Ltd. 5 Toh Tuck Link, Singapore 596224 USA office: 27 Warren Street, Suite 401-402, Hackensack, NJ 07601 UK office: 57 Shelton Street, Covent Garden, London WC2H 9HE Library of Congress Cataloging-in-Publication Data Names: Minagawa, Yoshiteru, 1952– author. Title: Building a responsive and flexible supply chain / by Yoshiteru Minagawa (Nagoya Gakuin University, Japan). Description: New Jersey : World Scientific, [2018] | Includes bibliographical references and index. Identifiers: LCCN 2018008588 | ISBN 9789813222090 (hc : alk. paper) Subjects: LCSH: Business logistics. Classification: LCC HD38.5 .M563 2018 | DDC 658.7--dc23 LC record available at https://lccn.loc.gov/2018008588 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library. Copyright © 2019 by World Scientific Publishing Co. Pte. Ltd. All rights reserved. This book, or parts thereof, may not be reproduced in any form or by any means, electronic or mechanical, including photocopying, recording or any information storage and retrieval system now known or to be invented, without written permission from the publisher. For photocopying of material in this volume, please pay a copying fee through the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, USA. In this case permission to photocopy is not required from the publisher. For any available supplementary material, please visit http://www.worldscientific.com/worldscibooks/10.1142/10493#t=suppl Desk Editors: Anthony Alexander/Lixi Dong Typeset by Stallion Press Email: [email protected] Printed in Singapore Alex - 10493 - Building a Responsive.indd 1 26-06-18 1:41:12 PM “9x6” b3221   Building a Responsive and Flexible Supply Chain Preface All firms are socially respons