Supply Chain Management Accounting

Simon Templar is a qualified accountant with 20 years industry experience as well as a lecturer on supply chain and procurement MScs in Cranfield and Plymouth. The author is a founding member of the Supply Chain Finance Community, a not-for-profit association which aims to share best practice and new research in an open, collaborative environment.

Chapter - 00: Supply chain accounting;
Chapter - 01: Profitability, liquidity and asset utilisation;
Chapter - 02: Supply chain management and firm performance;
Chapter - 03: Product costing – Comparing marginal costing with full costing;
Chapter - 04: Activity based costing and time based process mapping;
Chapter - 05: Investment appraisal;
Chapter - 06: Total cost of ownership and life cycle costing;
Chapter - 07: Target costing and new product development;
Chapter - 08: Introduction to supply chain finance;
Chapter - 09: Customer profitability analysis;
Chapter - 10: Budgeting, sales and operations planning, standard costing and variance analysis

"Supply chain decisions, such as sourcing globally, investing in a new manufacturing facility, reducing inventory levels, or redesigning a transport network, have a profound impact on financial performance. However, decision makers rarely understand the full impact of these decision on their own firms, their supplier, and their customers. In this book, Dr. Simon Templar relies on his extensive practical experience and his academic expertise to build bridges between supply chain management and accounting. Whether you are an accountant or a supply chain practitioner, if you want to learn how to get the best financial results out of your supply chain, this book is for you."

"The book highlights that supply chain management (SCM) is much more than operational decision-making, demand planning or logistics execution. The work demonstrates impressively that SCM also affects financial variables such as sales revenues, net working capital or asset utilization. The book perfectly emphasises the very important but often neglected interfaces between operations and managerial accounting. The book serves both as a basis for "newcomers" to this field as well as compendium for specialists for a more in-depth examination of the operations-finance-relations."