Title: Cost management in the supply chain: an integrated approach
Authors: Boute, Robert ×
Bruggeman, W.
Vereecke, A. #
Issue Date: 2014
Series Title: Cost Management vol:November/December 2014 pages:11-15
Abstract: We present an analytical tool to identify the optimal supply chain design and resource allocation that integrates supply chain planning with information from management accounting. Using costing data based on Time-Driven Activity Based Costing techniques, an optimization model determines the most beneficial route to market (i.e., with the lowest cost-to-serve) given the resource constraints in the supply chain. Since Time-Driven Activity Based Costing expresses costs in units of time spent on a resource, it can be combined with supply chain capacity planning, thus integrating supply chain optimization and costing. Based on a validation with practitioners in retail companies and their suppliers, we discuss the insights that the model can provide for practical use.
ISSN: 0899-5141
VABB publication type: VABB-1
Publication status: published
KU Leuven publication type: IT
Appears in Collections:Research Center for Operations Management, Leuven
× corresponding author
# (joint) last author

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