Building A Responsive And Flexible Supply Chain

✍ Scribed by Yoshiteru Minagawa

• Publisher: World Scientific
• Year: 2019
• Tongue: English
• Leaves: 176
• Category: Library

✦ Synopsis

This book identifies accounting-based management control system practices for managing integrated and flexible supply chains and increasing customer satisfaction. It further explores how a company can enhance its supply chain integration. The book considers the effects of allocating supply chain's joint profit and incentive alignment as managerial instruments to facilitate integration and cooperation among partners. Furthermore, the book examines how to flexibly manage integrated supply chains from the perspectives of the product/service lifecycle, partner switching, and strategic flexibility. It also examines the use of management accounting systems to improve customer satisfaction in supply chains. Management accounting practices examined in the book involve balanced scorecard, switching cost, target costing, value-based pricing, target-pricing, and quality costing. The book also investigates the different types of supply chains: fabless supply chains, an inter-firm network comprising of parts suppliers and assemblers, non-profit supply chains.

✦ Table of Contents

Contents......Page 12
Preface......Page 6
About the Author......Page 10
1. Supply Chain Versus Supply Chain Competition......Page 14
2. Competitive Cooperation in Supply Chains......Page 15
3. How to Achieve Goal Congruence among Partners......Page 16
4. Allocation of a Supply Chain’s Joint Profit......Page 18
5. Supply Chain Management from a Life Cycle Perspective......Page 19
7. Supply Chain Flexibility......Page 20
References......Page 21
1. Introduction......Page 24
2.1. Supply chain collaboration......Page 26
2.2. Customer value......Page 27
2.3. Target costing......Page 28
3.1. Improve performance through supply chains......Page 30
3.2. Improvement of on-time and on-cost performance in NPD......Page 31
3.3. Value-based pricing......Page 32
3.4. Target pricing......Page 34
3.5. Target pricing-driven NPD......Page 35
3.6. An implementation process for DTP using new sales ratio (NSR)......Page 38
3.7. Effects of learning cost reduction on BET......Page 39
References......Page 40
1. Introduction......Page 44
2. Impacts of Mitigating Supply Chain Risk on Cooperation among Partners......Page 45
3.1. Managerial challenges of relationship-specific investments in supply chains......Page 46
3.2. How to strategically and flexibly make a relationship-specific investment......Page 47
3.3. How to quantify the value of strategic capital investments using the financial call options theory......Page 49
4.1.1. Partner Reselection......Page 52
4.1.2. The Process of Separated Multistage Real Options......Page 53
4.2.1. The Process of Integrated Multistage Real Options......Page 55
References......Page 57
1. Introduction......Page 60
2.1.2. Balanced Scorecard......Page 61
2.3.1. Customer Perspective of the Balanced Scorecard......Page 63
2.3.3. Customers Seek Transition as Time Proceeds......Page 64
3. Identifying Drivers of Customer Satisfaction from the Goods Life Cycle Perspective......Page 65
4. Successful New Product Launches and Product/Service Knowledge Provision......Page 66
4.1. Effects of sharing expertise on new product development among participants in the supply chains......Page 67
5. Customer Satisfaction Improvement Using the Balanced Scorecard for Supply Chain Management......Page 68
5.1. Financial perspective......Page 69
5.3. Supply chain system perspective......Page 70
5.4. Growth and learning perspective......Page 71
6. Concluding Remarks......Page 72
References......Page 73
1. Introduction......Page 76
2. A Core Driver of the Competitive Advantage of Fabless Supply Chains......Page 78
3.1. Facilitating cooperation between fabless firms and EMS providers......Page 79
3.2. Sharing information about new product development performance......Page 80
4.1. Effects of relationship-specific investments on competitive advantages in fabless supply chains......Page 82
4.3. Effects of market price......Page 83
5.1. Effects of joint profit allocation......Page 84
5.2. Market price-based transfer pricing in supply chains that supply growing products......Page 85
5.3. Fabless supply chains that supply mature products......Page 87
References......Page 89
1. Introduction......Page 92
2. Two Types of Parts Suppliers......Page 93
3.1. Development of highly profitable products......Page 94
3.2. Profit improvement through synchronization of goods and information flow......Page 95
3.3. Inter-firm sharing of successful cost-improvement practices......Page 97
3.4. Functional shiftability-driven supply chain performance improvement......Page 98
4. Life-Cycle-Based Competitiveness Analysis......Page 101
6.1. Competitiveness of DS parts-based production in inter-firm networks......Page 102
6.2.1. Impacts of Continued Partnerships on Economics of Scale......Page 103
6.2.2. Allocation Rules......Page 104
6.3. Market-price-based transfer pricing-driven allocation of joint profit between suppliers of DA parts and finished product manufacturers......Page 106
7. Concluding Remarks......Page 107
References......Page 108
1. Introduction......Page 110
2. Competitive Advantages Through Supply Chains......Page 111
3. Satisfying Customer Needs in Mature Supply Chains......Page 112
4.1.1. Impacts of Prolonging the Life Cycle of Mature Goods on Funding for Dematurity Projects......Page 113
4.1.2. Market-Oriented Strategies of Mature Goods......Page 115
5. Managerial Advantages of Throughput Accounting......Page 116
6. Transfer Pricing Based on Throughput Accounting......Page 119
References......Page 122
1. Introduction......Page 124
2.1. Cost management that suits the characteristics of products offered by supply chains......Page 125
2.2. Customer accounting that fosters increases in customer value......Page 126
3. Achieving Growth in Supply Chains Through Cost Management......Page 127
3.1.2. Life-Cycle Cost Analysis......Page 128
3.1.3. Design to Life-Cycle Cost......Page 130
3.1.4. Synergy of Life-Cycle Costing and Activity-Based Costing......Page 131
3.1.5. The Allocation of Supply Chains’ Joint Profits Among Participants......Page 133
3.2.1. Lean Consumption (Womack and Jones, 2005)......Page 134
3.2.2. The CTS Customers......Page 135
3.2.3. Managerial Effectiveness of the CTS Customers......Page 137
4. Concluding Remarks......Page 139
References......Page 140
1. Introduction......Page 142
2.1. Strategic value of quality cost......Page 144
2.2. Strategic value of prevention costs......Page 145
3. Quality Failure Prevention During the Product and Process Design Stage......Page 146
4. Traceability Driven Speedy Response to Quality Failure......Page 147
5. How to Facilitate Supply Chain-Wide Collaborative Quality Improvement......Page 148
5.1. Benefits of DFQ and DFM......Page 149
5.3. Traceability advantage......Page 151
5.4. How to promote the establishment of traceability systems......Page 152
5.5. Sharing information regarding financial benefits from quality control across the supply chain......Page 153
7. Concluding Remarks......Page 154
References......Page 155
1. Purpose of the Study......Page 158
2. Characteristics of Humanitarian Supply Chains in Times of Disaster......Page 159
2.1. Objectivities......Page 160
2.2. Participating entities from different sections of business and society......Page 161
2.3. Management systems for facilitating coordination of humanitarian supply chains......Page 162
2.3.1. Challenge to Vulnerable Predictability by Establishing ICT-Assisted Networks......Page 163
3.1. Fundraising for relief aid operations......Page 165
3.3. Achieving humanitarian aid effectively and efficiently to increase funding......Page 166
4.1. Importance of rapid start-up of initial responses to save human lives......Page 167
4.3.1. Effects of Crowdfunding......Page 168
4.4. Effectiveness of partners’ voluntary cooperative self-funding......Page 170
5. Summary......Page 171
References......Page 172
Index......Page 174

✦ Subjects

Business Logistics, Supply Chain