Management Accounting in Supply Chains by Andreas Taschner & Michel Charifzadeh

Management Accounting in Supply Chains by Andreas Taschner & Michel Charifzadeh

Author:Andreas Taschner & Michel Charifzadeh
Language: eng
Format: epub
ISBN: 9783658285975
Publisher: Springer Fachmedien Wiesbaden


The organization supplying goods / services

A technology platform provider

A funding institution providing the capital

While the buying and the supplying organization are part of the physical supply chain as well, the platform provider and the funding institution become part of the supply chain only through their involvement in financial flows.

The reader should note that increased efficiency in financing transactions can have a positive spill-over effect on the physical domain of the supply chain: SCF can help reduce transaction costs. Reduced transaction costs can be leveraged to increase functional specialization between supply chain partners. This, in turn, can subsequently lead to lower manufacturing costs for partners (Vázquez et al. 2016).



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