• DocumentCode
    2484107
  • Title

    Integrating activity-based costing, target costing, and value engineering for supply chain improvement

  • Author

    Smith, Wilbur I. ; Lewis, Gabrielle ; Churchwell, Tremika ; Benjamin, Colin

  • Author_Institution
    Sch. of Bus. & Ind., Florida A&M Univ., Tallahassee, FL, USA
  • Volume
    14
  • fYear
    2002
  • fDate
    2002
  • Firstpage
    447
  • Lastpage
    452
  • 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.
  • Keywords
    supply chain management; value engineering; activity-based costing; managerial framework; supply chain improvement; target costing; value engineering; Control systems; Cost accounting; Cost function; Costing; Engineering management; Financial management; Inventory management; Manufacturing; Supply chain management; Supply chains;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Automation Congress, 2002 Proceedings of the 5th Biannual World
  • Print_ISBN
    1-889335-18-5
  • Type

    conf

  • DOI
    10.1109/WAC.2002.1049479
  • Filename
    1049479
    • Link To Document
    https://search.isc.ac/dl/search/defaultta.aspx?DTC=49&DC=2484107