The Measurement of Costs and Results in Supply Chain Management: the Case of Poland

• Autorzy: Justyna Dobroszek

Warianty tytułu

Pomiar kosztów i wyników w zarządzaniu łańcuchem dostaw: analiza dla Polski

• Języki publikacji: EN

Abstrakty

EN

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)

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)

Słowa kluczowe

EN

Supply Chain Management (SCM); Management accounting; Costs; Logistics costs

PL

Zarządzanie łańcuchem dostaw; Rachunkowość zarządcza; Koszty; Koszty logistyki

• Czasopismo: Nauki o Finansach / Uniwersytet Ekonomiczny we Wrocławiu
• Rocznik: 2018
• Tom: 23
• Numer: nr 3
• Strony: 34--45

Twórcy

autor

Justyna Dobroszek

• University of Łodz, Poland

Bibliografia

• Bacher A., 2004, Instrumente des Supply Chain Controlling - Theoretische Herleitung und Überprüfung der Anwendenbarkeit in der Unternehmenspraxis, Wiesbaden, DUV.
• Biernacki M., Kowalak R., 2010, Rachunek kosztów logistyki w zarządzaniu przedsiębiorstwem, Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, Wrocław.
• Browersox D., Closs D.J., Cooper B.M., 2010, Supply Chain Logistics Management, New York. Christopher M., 2005, Logistics and Supply Chain Management, Prentice Hall.
• Coyle J.J., Bardi E.J., Langley C.J. Jr., 2002, Zarządzanie logistyczne, PWE, Warszawa.
• Davis T., 1993, Effective supply chain management, Sloan Management Review, pp. 35-46.
• Definition of SCM, http://cscmp.org/CSCMP/Educate/SCM_Definitions_and_Glossary_of_Terms/ CSCMP/Educate/SCM, (30.01.2018).
• Dekker H.C., Van Goor A.R., 2000, Supply chain management and management accounting: a case study of activity-based costing, International Journal of Logistics Research and Applications, vol. 3, Issue 1, pp. 41-52.
• Dobroszek J., 2016, Rachunkowość zarządcza w zarządzaniu łańcuchem dostaw w świetle wyników badań literaturowych i ankietowych, Zeszyty Teoretyczne Rachunkowości, vol. 89(145), pp. 29-54.
• Ellram L.M., 1996, Astructured method for applying purchasing cost management tools, International Journal of Purchasing and Materials Management, vol. 32, pp. 11-19.
• Göpfert I., 2013, Logistik. Führungskonzeption und Management von Supply Chains, Franz Vahlen,- München.
• Gray R., Owen D., Sopher M.J., 1998, Setting up a control system for your organization, Nonprofit World, vol. 16, no. 3, pp. 65-76.
• Halldórsson Á., Kotzab H., Mikkola J.H., Skjoett-Larsen T., 2007, Complementary theories to supply chain management, Supply Chain Management: An International Journal, vol. 12, no. 4, pp. 284-296.
• Hewitt F., 1994, Supply Chain Redesign, The International Journal of Logistics Management, 5 Jg., Heft 2.
• Jamal N.M., Tayles M., 2010, Management accounting in a supply chain environment: Case study insight, Asia-Pacific Management Accounting Journal, vol. 5, Issue 1, pp. 41-67.
• Jehle M., 2005, Wertorientiertes Supply Chain Management und Supply Chain Controlling. Modelle, Konzeption und Umsetzung, Frankfurt a. M.
• Kaplan R.S., Norton D. P., 1996, Strategic learning & the balanced scorecard, Strategy & Leader-ship, vol. 24, Issue 5, pp. 18-24.
• Klaus P., 2009, Logistics research: a 50 years' march of ideas, Logistics research, vol. 1, no. 1, pp. 53-65.
• Kummer S., Schramm H.J., 2004, Internationales Transport - und Logistikmanagement, Wien.
• Lambert D.M., Emmelhainz M.A., Gardner J.T., 1996, Developing and implementing supply chain partnership, The International Journal of Logistics Management, 7 Jg., Heft 2.
• Larson P.D., Halldorsson A., 2004, Logistics versus supply chain management: An international survey, International Journal of Logistics Research and Applications, vol. 7, pp. 17-31.
• Logistics Global Rankings 2016, https://lpi.worldbank.org/international/global (27.04.2018).
• Marbacher A., 2001, Demand & Supply Chain Management. ZentraleAspekte der Gestaltung und Überwachung unternehmesübergreifender Leistungserstellungsprozesse betrachtet aus der Perspektive eines Markenartikelhersellers, Bern.
• Markley M.J., Davis L., 2007, Exploring future competitive advantage through sustainable supply chains, International Journal of Physical Distribution & Logistics Management, vol. 37, Issue: 9, pp.763-774.
• Mentzer J.T., DeWitt W., Keebler J.S., Min S., Nix W., Smith C.D., Zacharia Z.G., 2001, Defining supply chain management, Journal of Business Logistics, vol. 22, no. 2, pp. 1-15.
• North D.C., 1986, The new industrial economics, Journal of Institutional and Theoretical Economics, no. 142, pp. 230-237.
• Pfohl H.Chr., 1997, Logistikkanal, [in:] Ihde G., Bloech J., 1997, VahlensGrosses Logistik Lexikon, München.
• Ramos M.M., 2004, Interaction between management accounting and supply chain management, Supply Chain Management - An International Journal, 9(2), pp. 134-138.
• Randall W.S., Mello J.E., 2012, Grounded theory: an inductive method for supply chain research, International Journal of Physical Distribution & Logistics Management, vol. 42 Issue: 8/9, pp. 863-880.
• Saunders M.J., 1995, Chains, pipelines, networks and value stream: the role, nature and value of such metaphors in forming perceptions of the task of purchasing and supply management, in: Proceedings of the First Worldwide Research Symposium on Purchasing and Supply Chain Management, Tempe, AZ, pp. 476-485.
• Seuring S.A., 2006, Supply chain controlling: summarizing recent developments in German literature, Supply Chain Management: An International Journal, vol. 11, Issue: 1, pp. 10-14.
• Simchi-Levi D., Kaminsky Ph., Simchi-Levi E., 2000, Designing and Managing the Supply Chain. Concepts, Strategies, and Case-Studies, Boston.
• Storey J., Emberson C., Godsell J., Harrison A., 2006, Supply chain management: theory, practice and future challenges, International Journal of Operations & Production Management, vol. 26, Issue 7, pp. 754-774.
• Stölze W., 1999, Industrial Relationships,München, Wien.
• Szychta A., 2008, Etapy ewolucji i kierunki integracji metod rachunkowości zarządczej, Wydawnictwo Uniwersytetu Łódzkiego, Łódź.
• Śliwczyński B., 2011, Controlling operacyjny łańcucha dostaw w zarządzaniu wartością produktu, Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu, Poznań.
• Tullock G., 2002, The Theory of Public Choice, [in:] Tullock G., Seldon A., Brady G.L., Government Failure. A Primer in Public Choice, CATO Institute, Washington.
• Wagner S.M., 2008, Cost management practices for supply chain management: an exploratory analysis, Int. J. Services and Operations Management, vol. 4, no. 3, pp. 296.
• Jamal N.M., Tayles M., 2010, Management accounting in a supply chain environment: Case study insight, Asia-Pacific Management Accounting Journal, vol. 5, Issue 1, pp. 41-67.
• Jehle M., 2005, Wertorientiertes Supply Chain Management und Supply Chain Controlling. Modelle, Konzeption und Umsetzung, Frankfurt a. M.
• Kaplan R.S., Norton D. P., 1996, Strategic learning & the balanced scorecard, Strategy & Leader-ship, vol. 24, Issue 5, pp. 18-24.
• Klaus P., 2009, Logistics research: a 50 years' march of ideas, Logistics research, vol. 1, no. 1, pp. 53-65.
• Kummer S., Schramm H.J., 2004, Internationales Transport - und Logistikmanagement, Wien. Lambert D.M., Emmelhainz M.A., Gardner J.T., 1996, Developing and implementing supply chain partnership, The International Journal of Logistics Management, 7 Jg., Heft 2.
• Larson P.D., Halldorsson A., 2004, Logistics versus supply chain management: An international survey, International Journal of Logistics Research and Applications, vol. 7, pp. 17-31.
• Logistics Global Rankings 2016, https://lpi.worldbank.org/international/global (27.04.2018).
• Marbacher A., 2001, Demand & Supply Chain Management. ZentraleAspekte der Gestaltung und Überwachung unternehmesübergreifender Leistungserstellungsprozesse betrachtet aus der Perspektive eines Markenartikelhersellers, Bern.
• Markley M.J., Davis L., 2007, Exploring future competitive advantage through sustainable supply chains, International Journal of Physical Distribution & Logistics Management, vol. 37, Issue: 9, pp.763-774.
• Mentzer J.T., DeWitt W., Keebler J.S., Min S., Nix W., Smith C.D., Zacharia Z.G., 2001, Defining supply chain management, Journal of Business Logistics, vol. 22, no. 2, pp. 1-15.
• North D.C., 1986, The new industrial economics, Journal of Institutional and Theoretical Economics, no. 142, pp. 230-237.
• Pfohl H.Chr., 1997, Logistikkanal, [in:] Ihde G., Bloech J., 1997, VahlensGrosses Logistik Lexikon, München.
• Ramos M.M., 2004, Interaction between management accounting and supply chain management, Supply Chain Management - An International Journal, 9(2), pp. 134-138.
• Randall W.S., Mello J.E., 2012, Grounded theory: an inductive method for supply chain research, International Journal of Physical Distribution & Logistics Management, vol. 42 Issue: 8/9, pp. 863-880.
• Saunders M.J., 1995, Chains, pipelines, networks and value stream: the role, nature and value of such metaphors in forming perceptions of the task of purchasing and supply management, in: Proceedings of the First Worldwide Research Symposium on Purchasing and Supply Chain Management, Tempe, AZ, pp. 476-485.
• Seuring S.A., 2006, Supply chain controlling: summarizing recent developments in German literature, Supply Chain Management: An International Journal, vol. 11, Issue: 1, pp. 10-14.
• Simchi-Levi D., Kaminsky Ph., Simchi-Levi E., 2000, Designing and Managing the Supply Chain. Concepts, Strategies, and Case-Studies, Boston.
• Storey J., Emberson C., Godsell J., Harrison A., 2006, Supply chain management: theory, practice and future challenges, International Journal of Operations & Production Management, vol. 26, Issue 7, pp. 754-774.
• Stölze W., 1999, Industrial Relationships,München, Wien.
• Szychta A., 2008, Etapy ewolucji i kierunki integracji metod rachunkowości zarządczej, Wydawnictwo Uniwersytetu Łódzkiego, Łódź.
• Śliwczyński B., 2011, Controlling operacyjny łańcucha dostaw w zarządzaniu wartością produktu, Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu, Poznań.
• Tullock G., 2002, The Theory of Public Choice, [in:] Tullock G., Seldon A., Brady G.L., Government Failure. A Primer in Public Choice, CATO Institute, Washington.
• Wagner S.M., 2008, Cost management practices for supply chain management: an exploratory analysis, Int. J. Services and Operations Management, vol. 4, no. 3, pp. 296.

Identyfikatory

DOI

10.15611/fins.2018.3.03