Skip to main content

Cost Management along the Supply Chain — Methodological Implications

  • Chapter
Research Methodologies in Supply Chain Management

Summary

The strategic importance of supply chain management in creating value is attracting the attention of both practitioners and academics. The potential of strategic cost management to support related value creation has been highlighted. However, very little research using case studies has been done to demonstrate how cost management is implemented along supply chains. The few case studies investigating the application of cost management along the supply chain have largely focused on single cases where supply chain participants have a dyadic relationship. In addition, limited research has focused on supply chain relationships in developing countries. This research uses multiple case studies to investigate and gain insight into the manner in which strategic cost management is applied along a product’s supply chain involving both first-tier suppliers, manufacturers, as well as retailers in the developing country of South Africa.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 169.00
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 219.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

7 References

  • Abernethy, M. A., Chua, W. F., Luckett, P. F, Selto, F. H. (1999): Research in Managerial Accounting: Learning from others’ experiences, in: Accounting and Finance 39: 1–27.

    Article  Google Scholar 

  • Agrawal, S. P., Mehra, S. (1998): Cost Management System: An Operational Overview, in: Managerial Finance, 24(1): 60–78.

    Google Scholar 

  • Axelsson, B., Laage-Hellman, J., Nilsson, U. (2002): Modern Management Accounting for Modern Purchasing, in: European Journal of Purchasing & Supply Management (8): 53–62.

    Google Scholar 

  • Bagchi, P. K., Skjoett-Larsen, T. (2002): Organizational Integration in Supply Chains: A Contingency Approach, in: Global Journal of Flexible Systems Management, 3(1): 1–10.

    Google Scholar 

  • Blocher, E.J., Chen. K. H., Lin, T.W. (2002): Cost Management — A Strategic Emphasis, Second Edition, McGraw-Hill, Boston.

    Google Scholar 

  • Bommer, M., O’Neil, B., Treat, S. (2001): Strategic assessment of the supply chain interface: a beverage industry case study, in International Journal of Physical Distribution and Logistics Management, 31(1): 11–25.

    Google Scholar 

  • Chandra, C., Kumar, S. (2000): Supply chain management in theory and practice: a passing fad or a fundamental change? in: Industrial Management and Data Systems, 100(3): 100–114.

    Article  Google Scholar 

  • Chivaka, R. (2003): Value Creation Through Strategic Cost Management along the Supply Chain: Ph.D. thesis, University of Cape Town, South Africa.

    Google Scholar 

  • Choi, T. Y., Hong, Y. (2003): Unveiling the structure of supply networks: case studies in Honda, Acura, and DaimlerChrysler, in Journal of Operations Management, 20: 469–493.

    Google Scholar 

  • Cooper, R., Slagmulder, R. (2004): Inter-organizational cost management and relational context, in: Accounting, Organizations and Society, 29(1): 1–26.

    Article  Google Scholar 

  • Cooper, R., Slagmulder, R. (1998): Strategic Cost Management, in: Management Accounting, February: 16–18.

    Google Scholar 

  • Cooper, R., Yoshikawa, T. (1994): Inter-organizational cost management systems: The case of the Tokyo-Yokohama-Kamakura supplier chain, in: International Journal of Production Economics 37: 51–62.

    Article  Google Scholar 

  • Cullen, J., Berry, A. J., Seal, W., Dunlop, A., Ahmed, M., Marson, J. (1999): Interfirm Supply Chains — the Contribution of Management Accounting, in: Management Accounting, 77(6): 30–32.

    Google Scholar 

  • Dekker, H. C. (2004): Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements, in: Accounting, Organizations and Society, 29(1): 27–49.

    Article  MathSciNet  Google Scholar 

  • Dekker, H. C., van Goor, A. R. (2000): Supply Chain Management and Management Accounting: A Case Study of Activity-Based Costing, in: International Journal of Logistics and Applications, 3(1): 41–52.

    Google Scholar 

  • Dekker, H. C. (2003): Value chain analysis in interfirm relationships: a filed study, in: Management Accounting Research, 14: 1–23.

    Article  Google Scholar 

  • Dewhurst, F. W., Martinez-Lorente, A. R., Sanchez-Rodriguez, C. (2003): An initial assessment of the influence of IT on TQM: a multiple case study, in: International Journal of Operations & Production Management, 23(4): 348–374.

    Article  Google Scholar 

  • Driver, M. (2001): Activity-based costing: a tool for adaptive and generative organizational learning? in: The Learning Organization, 8(3): 94–105.

    Google Scholar 

  • Drury, C. (2000): Management and Cost Accounting, Fifth Edition, Business Press, Thompson Learning, UK.

    Google Scholar 

  • Eisenhardt, K. (1989): Building theories from case study research, in: Academy of Management Review, 14(4): 532–550.

    Google Scholar 

  • Ezzamel, M. Hoskin, K., Macve, R. (1990): Managing It All By numbers: A Review of Johnson and Kaplan’s ‘Relevance Lost’, in: Accounting and Business Research, 20(78): 153–166.

    Google Scholar 

  • Goldbach, M. (2002): Organizational Settings in Supply Chain Costing: in Seuring, S., Goldbach, M. (eds.): Cost Management in Supply Chains, Physica, Heidelberg: p. 89–108.

    Google Scholar 

  • Hakansson, H., Lind, J. (2004): Accounting and network coordination, in: Accounting, Organizations and Society, 29(1): 51–72.

    Google Scholar 

  • Hansen, D. R., Mowen, M. M. (2000): Management Accounting, 5th Edition, South-Western College Publishing.

    Google Scholar 

  • Harland, C. (1996): Supply Chain Management: Relationships, Chains and Networks, in: British Journal of Management, 7 (Special Issue): S63–S80.

    Article  Google Scholar 

  • Hopwood, A. G. (1996): Looking across rather than up and down: On the need to explore the lateral processing of information, in: Accounting, Organizations and Society, 21(6): 589–590.

    Article  Google Scholar 

  • Johnson, H. T., Kaplan, R. S., (1987): The Rise and Fall of Management Accounting, in: Management Accounting, January, p. 22–30.

    Google Scholar 

  • Johnston, R., and Lawrence, P. R. (1988): Beyond Vertical Integration — the Rise of the Value-Adding Partnership, in: Harvard Business Review, July and August, 66(4): 94–104.

    Google Scholar 

  • Kaplan, R. S., Norton, D. P. (1992): The Balanced Scorecard — Measures that Drive Performance, in: Harvard Business Review, January–February: 71–79.

    Google Scholar 

  • Kaplan, R. S. (1984): Yesterday’s Accounting Undermines Production, in: Harvard Business Review, July–August, 62(4): 95–101.

    Google Scholar 

  • Keating, P. J. (1995): A framework for classifying and evaluating theoretical contributions of case research in management accounting, in: Journal of Management Accounting Research, Fall: 65–86.

    Google Scholar 

  • Lillis, M. A. (1999): A framework for the Analysis of Interview Data from multiple field research sites, in: Accounting and Finance 39(1): 79–105.

    Article  Google Scholar 

  • Lin, B., Collins, J., Su, R. K. (2001): Supply chain costing: an activity-based perspective, in: International Journal of Physical Distribution & Logistics Management, 31(10): 702–713.

    Article  Google Scholar 

  • Lockamy III, A., Smith, I. W. (2000): Target costing for supply chain management: criteria and selection, in: Industrial Management & Data Systems, 100(5): 210–218.

    Google Scholar 

  • Maccarrone, P. (1998): Activity-based management and the product development process, in: European Journal of Innovation Management, 1(3): 148–156.

    Article  Google Scholar 

  • Margretta, J. (1998): Fast, Global, and Entrepreneurial: Supply Chain Management, Hong Kong Style. An Interview with Victor Fung, in: Harvard Business Review, September–October 76(5): 103–114.

    Google Scholar 

  • Nieto, M., Perez, W. (2000): The development of theories from the analysis of the organization: case studies by patterns of behavior, in: Management Decision 38(10): 723–733.

    Article  Google Scholar 

  • Perry, C. (1998): Processes of a case study methodology for postgraduate research in marketing, in: European Journal of Marketing, 32(9/10): 785–802.

    Google Scholar 

  • Rowley, J. (2002): Using Case Studies in Research, in: Management Research News, 25(1): 16–27.

    MathSciNet  Google Scholar 

  • Seal, W., Cullen, J., Dunlop, A., Berry, T. and Ahmed, M. (1999): Enacting a European supply chain: a case study on the role of management accounting, in: Management Accounting Research, 10: 303–322.

    Article  Google Scholar 

  • Seuring, S. (2002a): Cost Management in Supply Chains — Different Research Approaches, in: Cost Management in Supply Chains, Physica-Verlag, Heidelberg, p. 1–11.

    Google Scholar 

  • Seuring, S. (2002b): Supply Chain Costing — A Conceptual Framework, in: Cost Management in Supply Chains, Physica-Verlag, Heidelberg, p. 16–30.

    Google Scholar 

  • Shank, J. K., Govindarajan, V. (1992): The Strategic Cost Management: The Value Chain Perspective, in: Journal of Management Accounting Research, Fall 1992, 4: 179–197.

    Google Scholar 

  • Tomkins, C. (2001): Interdependencies, trust and information in relationships, alliances and networks, Accounting, Organizations and Society, 26(2):161–191.

    Article  Google Scholar 

  • Yin, R. K. (1989): Case Study Research: Design and Methods, Applied Social Research Methods Series, 5, Sage Publications, Thousand Oaks.

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2005 Physica-Verlag Heidelberg

About this chapter

Cite this chapter

Chivaka, R. (2005). Cost Management along the Supply Chain — Methodological Implications. In: Kotzab, H., Seuring, S., Müller, M., Reiner, G. (eds) Research Methodologies in Supply Chain Management. Physica-Verlag HD. https://doi.org/10.1007/3-7908-1636-1_20

Download citation

Publish with us

Policies and ethics