Strategic cost management in e-supply chain / Yuanlue Fu

Strategic cost management of the E-supply chain is one new concept which integrates three fields: strategic cost management, supply chain management and internet application, and develops one of the most important tools about how to apply E-supply chain to the improvement of the competence in creati...

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Main Author: Fu, Yuanlue
Format: Article
Language:English
Published: Accounting Research Institute, Faculty of Accountancy & UiTM Press 2007
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Online Access:https://ir.uitm.edu.my/id/eprint/175/1/175.pdf
https://ir.uitm.edu.my/id/eprint/175/
https://apmaj.uitm.edu.my/
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spelling my.uitm.ir.1752022-07-04T03:02:47Z https://ir.uitm.edu.my/id/eprint/175/ Strategic cost management in e-supply chain / Yuanlue Fu Fu, Yuanlue Business logistics Strategic cost management of the E-supply chain is one new concept which integrates three fields: strategic cost management, supply chain management and internet application, and develops one of the most important tools about how to apply E-supply chain to the improvement of the competence in creating wealth for firm shareholders and market competitive capacity. This study has two objectives: one is to discover the cyber-value chain coordinating mechanism which is one new mechanism other than market mechanism and firm mechanism; the other one is to construct the framework model of strategic cost management accounting of E-supply chain based on the new mechanism. More specifically, this paper develops three main methods of strategic cost management (including sharing information beyond one company boundary, the synergic management of the product design, and synergic utilization and management of intellectual assets), in order to improve the competitive capacity and to solve some current problems in the cost management beyond company boundary. Accounting Research Institute, Faculty of Accountancy & UiTM Press 2007-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/175/1/175.pdf Strategic cost management in e-supply chain / Yuanlue Fu. (2007) Asia-Pacific Management Accounting Journal (APMAJ), 2 (1). pp. 89-119. ISSN 1675-3194 https://apmaj.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Business logistics
spellingShingle Business logistics
Fu, Yuanlue
Strategic cost management in e-supply chain / Yuanlue Fu
description Strategic cost management of the E-supply chain is one new concept which integrates three fields: strategic cost management, supply chain management and internet application, and develops one of the most important tools about how to apply E-supply chain to the improvement of the competence in creating wealth for firm shareholders and market competitive capacity. This study has two objectives: one is to discover the cyber-value chain coordinating mechanism which is one new mechanism other than market mechanism and firm mechanism; the other one is to construct the framework model of strategic cost management accounting of E-supply chain based on the new mechanism. More specifically, this paper develops three main methods of strategic cost management (including sharing information beyond one company boundary, the synergic management of the product design, and synergic utilization and management of intellectual assets), in order to improve the competitive capacity and to solve some current problems in the cost management beyond company boundary.
format Article
author Fu, Yuanlue
author_facet Fu, Yuanlue
author_sort Fu, Yuanlue
title Strategic cost management in e-supply chain / Yuanlue Fu
title_short Strategic cost management in e-supply chain / Yuanlue Fu
title_full Strategic cost management in e-supply chain / Yuanlue Fu
title_fullStr Strategic cost management in e-supply chain / Yuanlue Fu
title_full_unstemmed Strategic cost management in e-supply chain / Yuanlue Fu
title_sort strategic cost management in e-supply chain / yuanlue fu
publisher Accounting Research Institute, Faculty of Accountancy & UiTM Press
publishDate 2007
url https://ir.uitm.edu.my/id/eprint/175/1/175.pdf
https://ir.uitm.edu.my/id/eprint/175/
https://apmaj.uitm.edu.my/
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score 13.211869