Management Accounting in Supply Chains (PDF)

In today's business landscape, companies compete more and more as integrated supply chains rather than as individual firms. The success of the entire supply chain determines the economic well-being of each company involved. With management attention shifting to supply chains, the role of management accounting naturally must extend to the cross-company layer as well. This book demonstrates how management accounting can make a significant contribution to supply chain success. It targets students who are already familiar with the fundamentals of accounting and want to extend their expertise in the field of cross-company (or network) management accounting. Practitioners will draw valuable insights from the text as well.

This second edition includes a new Chapter on Digitalization and Supply Chain Accounting, as well as new opener cases to each chapter that provide real-world examples.

Additional questions via app: Download the Springer Nature Flashcards app for free and use exclusive additional material to test your knowledge.

Table of Contents

• Supply Chains, Supply Chain Management and Management Accounting
• Theoretical Concepts Relevant to Supply Chain Management Accounting
• Challenges in Supply Chain Management Accounting
• Cost Accounting and Cost Management in Supply Chains
• Supply Chain Finance
• Risk Management in Supply Chains
• Performance Measurement in Supply Chains
• Digitalization and Supply Chain Accounting

About the Authors

Andreas Taschner is Professor of Management Accounting and teaches at the ESB Business School, Reutlingen University. He has been researching and publishing in the field of management accounting in supply chains for several years. Additionally, he has many years of practical experience in multinational business corporations in the area of accounting and management.

Prof. Dr. Michel Charifzadeh is Professor of Accounting and teaches at the ESB Business School, Reutlingen University. He has several years of experience as a project manager in finance. Professor Charifzadeh has published articles, monographs, and book chapters on topics ranging from management accounting and financial accounting to corporate finance.