Title :
Integrating activity-based costing, target costing, and value engineering for supply chain improvement
Author :
Smith, Wilbur I. ; Lewis, Gabrielle ; Churchwell, Tremika ; Benjamin, Colin
Author_Institution :
Sch. of Bus. & Ind., Florida A&M Univ., Tallahassee, FL, USA
Abstract :
This article reviews the use of activity-based costing, target costing, and value engineering in supply chain management and proposes a managerial framework for integrating their use so as to achieve superior improvement in supply chain performance.
Keywords :
supply chain management; value engineering; activity-based costing; managerial framework; supply chain improvement; target costing; value engineering; Control systems; Cost accounting; Cost function; Costing; Engineering management; Financial management; Inventory management; Manufacturing; Supply chain management; Supply chains;
Conference_Titel :
Automation Congress, 2002 Proceedings of the 5th Biannual World
Print_ISBN :
1-889335-18-5
DOI :
10.1109/WAC.2002.1049479
