Clearly organizations today are competing on how effectively they can move raw materials, components and finished products globally through their supply chain to customers rather than just those who have the most efficient manufacturing plants. These new supply chains and their continuing improvement have become a major driver of profits.
There is not however a “one size fits all” supply chain solution – strategies and tactics differ widely based on many variables. The role of the professional accountant and the management accounting techniques deployed in the effective management of supply chain solutions is dependent on those context-dependent strategies and tactics.
This Guideline focuses on key techniques that can be used in practice to implement management accounting practices that facilitate effective supply chain management.
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