Download Advances in Management Accounting, Volume 12 (Advances in by John Y. Lee PDF

By John Y. Lee

Publishes well-developed articles on various present issues in administration accounting which are suitable to researchers in either perform and academe. As one of many most well known administration accounting study journals, AIMA is easily poised to fulfill the desires of administration accounting students. Featured in quantity 12 are articles on new instructions in administration accounting examine, revenue effect of price chain reconfiguration mixing strategic fee administration (SCM) and action-profit-linkage (APL) views, the dimension hole in procuring functionality, expense accounting practices utilized in complex production environments, reimbursement method and organizational functionality, accounting for rate interactions in designing items, courting caliber in functionality dimension, measuring and accounting for marketplace possibility tradeoffs, connecting strategies of commercial approach and aggressive virtue to activity-based desktop expense allocations, company acquisition judgements less than assorted strategic motivations, and a few new findings at the balanced scorecard adoptions. Researchers in either perform and academe, in addition to libraries, will be attracted to the articles featured within the AIMA.

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1). The industry average lag was still well over twelve months in 1995. Custom Clothing Technology Corp. (CCTC), a small Newton, MA-based software firm, offered Levi’s a very innovative business proposal in 1994 based on an alternative value chain concept. CCTC specialized in client/server applications linking point-of-sale custom fitting software directly with single-ply fabric cutting software for apparel factories. CCTC suggested a joint venture to introduce women’s Personal Pair™ kiosks in 4 of the Original Levi’s stores.

This literature’s focus on transaction cost economics (TCE) is very appealing conceptually, but not of much pragmatic help. In this paper, we propose a new theoretical approach which extends conventional RCA and TCE analysis to a full cost ROIC basis spanning the entire value chain. This approach disaggregates the level of analysis from the firm as a whole to an individual product sold to a particular customer segment.

A useful extension to this approach is to model the profit implications of causal links all along the supply chain with the A-P-L framework proposed by Epstein et al. (2000). THEORETICAL BACKGROUND The Transaction Cost Approach Transaction cost economics (TCE) defines the rational boundaries of the firm in terms of the trade-off between the costs of internally producing resources and the costs associated with acquiring resources in an external exchange. Williamson (1975) developed this approach, drawing upon the institutional economics studies of Coase (1937).

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