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ABC+SCM=Sant?
Linköping University, Department of Management and Economics.
Linköping University, Department of Management and Economics.
2006 (Swedish)Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesisAlternative title
ABC+SCM=True? (English)
Abstract [en]

Background:

Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.

Purpose:

The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.

Research method:

The thesis takes it’s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.

Conclusions:

The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management.

Abstract [sv]

Bakgrund

Företag av idag ingår i allt större utsträckning i någon form av samarbete för att på så vis skapa sig konkurrensfördelar på marknaden, en av dessa samarbetsformer går under beteckningen Supply Chain Management. Hur styrningen i denna typ av relation bör se ut är ett relativt outforskat ämne, dock finns det i dagens forskningsdebatt flera forskare som förespråkar ABC-kalkylering som ett lämpligt styrinstrument för denna typ av relationer.

Syfte

Syftet med uppsatsen är att undersöka hur väl den pågående forskningsdebatten gällande användandet av ABC som styrverktyg inom SCM överensstämmer med befintlig teoribildning inom de respektive forskningsområdena.

Genomförande

Studien tar sin utgångspunkt i litteraturen, med detta avses att den empiri som studeras består av publicerade artiklar i den aktuella debatten. Informationen ställs sedan i relation till den existerande teoribildningen inom ABC respektive SCM.

Slutsats

De resultat som framkommer ur studien visar på att den aktuella debatten i vissa avseenden har rätt i de positiva effekter ett ABC-system skulle kunna generera inom SCM. Men vad studien huvudsakligen kommer fram till är att det i forskningsdebatten saknas en ordentlig problematisering av ämnet, vilket enligt oss också förklarar den övervägande positiva syn som föreligger till användandet av ABC inom SCM.

Place, publisher, year, edition, pages
Ekonomiska institutionen , 2006. , 92 p.
Keyword [sv]
ABC, SCM, Activity based costing, Supply chain management, Jörgen Dahlgren, IOR, Värdekedjor, Management accounting
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:liu:diva-5738ISRN: LIU-EKI/IEP-D--06/004--SEOAI: oai:DiVA.org:liu-5738DiVA: diva2:21494
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2006-02-22 Created: 2006-02-22

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CiteExportLink to record
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Citation style
  • apa
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