Wilbur I. Smith, Grace A. Lewis, T. Churchwell, C. Benjamin
Abstract
This article reviews the use of activity-based costing, target costing, and value engineering in supply chain management and proposes a managerial framework for integrating their use so as to achieve superior improvement in supply chain performance.
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This article reviews the use of activity-based costing, target costing, and value engineering in supply chain management and proposes a managerial framework for integrating their use so as to achieve superior improvement in supply chain performance.
Key concepts: Activity-based costing, Value engineering, Supply chain, Supply chain management, Product cost management, Target costing, Cost accounting, Value chain