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Author
Dobroszek Justyna (University of Łodz, Poland)
Title
The Measurement of Costs and Results in Supply Chain Management: the Case of Poland
Pomiar kosztów i wyników w zarządzaniu łańcuchem dostaw: analiza dla Polski
Source
Nauki o Finansach / Uniwersytet Ekonomiczny we Wrocławiu, 2018, vol. 23, nr 3, s. 34-45, tab., bibliogr. 40 poz.
Financial Sciences / Uniwersytet Ekonomiczny we Wrocławiu
Keyword
Zarządzanie łańcuchem dostaw, Rachunkowość zarządcza, Koszty, Koszty logistyki
Supply Chain Management (SCM), Management accounting, Costs, Logistics costs
Note
JEL Classification: M40, M41
streszcz., summ.
Abstract
Zarządzanie łańcuchem dostaw (ZŁD) jest nowoczesnym zagadnieniem w biznesiem, a także ważnym obszarem dyskusji naukowych. Nie jest łatwo znaleźć jedno objaśnienie na ten temat, ponieważ niektórzy naukowcy traktują ZŁD jako odrębną koncepcję, inni zaś jako wyższy poziom rozowoju logistyki. Łańcuch dostaw jest rodzajem nowego modelu biznesowego, który wymaga odpowiedniego zarządzania. W celu efektywnego wspomagania zarządzania można zastosować instrumentarium rachunkowości zarządczej. Celem artykułu jest przedstawienie metod i narzędzi rachunkowości zarządczej wykorzystywanych do pomiaru kosztów i wyników w kontekście ZŁD. Przeprowadzono badanie ankietowe wśród 40 przedsiębiorstw w Polsce. Wyniki wskazują, że z jednej strony badane organizacje korzystają z zaawansowanego instrumentarium rachunkowości zarządczej dla potrzeb ZŁD, z drugiej zaś rzadko je stosują. Podejście to nie przyczynia się do skutecznego i holistycznego pomiaru łańcucha dostaw i zarządzania nim.(abstrakt oryginalny)

Supply chain management (SCM) is a modern phenomenon in business practice and an important area of scientific discussions. In the literature it is not easy to find only one explanation of this subject because some scientists treat SCM as a separate concept, others as an expansion of the logistics function. The supply chain is a kind of modern business model that needs accurate management. To support the management process an the effective way, management accounting tools and methods may be applied. The aim of the article is to present the methods and tools of management accounting used for the measurement of costs and results in SCM. For this purpose, a survey was conducted among 40 selected enterprises in Poland. The findings indicate that on the one hand the studied organizations already use advanced management accounting tools and the methods providing information for SCM needs, on the other hand, they rarely apply them. This approach does not contribute to effective and holistic measurement of supply chain and its management.(original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of the Wroclaw University of Economics
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Bibliography
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ISSN
2080-5993
Language
eng
URI / DOI
http://dx.doi.org/10.15611/fins.2018.3.03
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