Cost Accounting in Supply Chains

Taschner, Andreas; Charifzadeh, Michel

doi:10.1007/978-3-658-28597-5_4

Cited by 3 publications

(5 citation statements)

References 15 publications

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“…In addition, considering the low value of manual operation equipment, all production costs other than labor costs and administrative costs can be lumped into operation cost, covering direct materials, and related overheads. Examples include materials, power, depreciation on buildings and equipment, maintenance, and so on [40][41][42].…”

Section: Cost Factors Related To the Lcc Of Robot Substitutionmentioning

confidence: 99%

“…[5,9,14]; C T is the total cost of the traditional production in terms of actual costs; C TM refers to management cost, including recruitment expenditure, training expenditure, labor protection expense, office expense etc. [36][37][38][39][40][41][42]; C TC refers to compensation cost, including basic salary, performance bonus, overtime pay, work subsidy, etc. [36][37][38][39]; C TW refers to welfare cost, including social security charges, housing fund, trade union funds, daily welfare expenses, etc.…”

Section: Comparative Lcc Model Of Robot Substitutionmentioning

confidence: 99%

“…[36][37][38][39]; C TO refers to operation cost, including equipment depreciation, equipment maintenance, material consumption, energy consumption, spend on pace, tool amortization, etc. [40][41][42]. In addition, CO R and CO T represent the intangible costs of the two production modes, respectively, covering production idle loss, product efficiency loss, product defect loss, etc.…”

Section: Comparative Lcc Model Of Robot Substitutionmentioning

confidence: 99%

“…When SC RT > 1, industrial robot production has a comparative advantage over traditional production; when SC RT = 1, the cost efficiency of the two is equal; when SC RT < 1, traditional production is considered the more economical method. Training expenditure [36][37][38][39][40][41][42] Loan interest [5,9,14] Labor protection expense [36][37][38][39][40][41][42] Taxes minus subsidies [5,14] Office expense [40][41][42] After-sales fee [9,12] Operation Cost Operator's remuneration [5,9,[12][13][14] Compensation Cost Basic salary [36][37][38][39] (C RO ) Training expenditure [5,9,12,14] (C TC ) Performance bonus [36][37][38][39] Spend on pace [9,12] Overtime pay [36][37][38][39] ...…”

Section: Comparative Lcc Model Of Robot Substitutionmentioning

confidence: 99%

See 3 more Smart Citations

Comparative Analysis of the Life-Cycle Cost of Robot Substitution: A Case of Automobile Welding Production in China

Zhao

Liu

2021

Symmetry

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Within the context of the large-scale application of industrial robots, methods of analyzing the life-cycle cost (LCC) of industrial robot production have shown considerable developments, but there remains a lack of methods that allow for the examination of robot substitution. Taking inspiration from the symmetry philosophy in manufacturing systems engineering, this article further establishes a comparative LCC analysis model to compare the LCC of the industrial robot production with traditional production at the same time. This model introduces intangible costs (covering idle loss, efficiency loss and defect loss) to supplement the actual costs and comprehensively uses various methods for cost allocation and variable estimation to conduct total cost and the cost efficiency analysis, together with hierarchical decomposition and dynamic comparison. To demonstrate the model, an investigation of a Chinese automobile manufacturer is provided to compare the LCC of welding robot production with that of manual welding production; methods of case analysis and simulation are combined, and a thorough comparison is done with related existing works to show the validity of this framework. In accordance with this study, a simple template is developed to support the decision-making analysis of the application and cost management of industrial robots. In addition, the case analysis and simulations can provide references for enterprises in emerging markets in relation to robot substitution.

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Section: Cost Factors Related To the Lcc Of Robot Substitutionmentioning

confidence: 99%

Section: Comparative Lcc Model Of Robot Substitutionmentioning

confidence: 99%

Section: Comparative Lcc Model Of Robot Substitutionmentioning

confidence: 99%

Section: Comparative Lcc Model Of Robot Substitutionmentioning

confidence: 99%

See 2 more Smart Citations

Comparative Analysis of the Life-Cycle Cost of Robot Substitution: A Case of Automobile Welding Production in China

Zhao

Liu

2021

Symmetry

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“…Because MA is not subject to international standardization and regulation, regional and national differences have a more pronounced effect than on financial accounting (Gray, 1988; MacArthur, 2006). Different legal and economic frameworks, differences between the main driving bodies of accounting education (universities versus professional bodies) as well as government intervention and regulation to control cost-based pricing further add to the diversity of MA across nations (Bhimani, 1996; Taschner and Charifzadeh, 2016). Although some scholars argue that increased globalization and cross-border business activities lead to a gradual harmonization of MA across countries (Shields, 1998), this development cannot be taken for granted.…”

Section: Research Goalmentioning

confidence: 99%

Management accounting in supply chains – what we know and what we teach

Taschner

Charifzadeh

2020

JAOC

Self Cite

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Purpose Despite growing interest in the intersection of supply chain management (SCM) and management accounting (MA) in the academic debate, there is a lack of understanding regarding both the content and the delimitation of this topic. As of today, no common conceptualization of supply chain management accounting (SCMA) exists. The purpose of this study is to provide an overview of the research foci of SCMA in the scholarly debate of the past two decades. Additionally, it analyzes whether and to what extent the academic discourse of MA in SCs has already found its way into both SCM and MA higher education, respectively. Design/methodology/approach A content analysis is conducted including 114 higher education textbooks written in English or in German language. Findings The study finds that SC-specific concepts of MA are seldom covered in current textbooks of both disciplines. The authors conclude that although there is an extensive body of scholarly research about SCMA concepts, there is a significant discrepancy with what is taught in higher education textbooks. Practical implications There is a large discrepancy between the extensive knowledge available in scholarly research and what we teach in both disciplines. This implies that graduates of both disciplines lack important knowledge and skills in controlling and accounting for SCs. To bring about the necessary change, MA and SCM in higher education must be more integrative. Originality/value To the best of the authors knowledge, this study is first of its kind comprising a large textbook sample in both English and German languages. It is the first substantiated assessment of the current state of integration between SCM and MA in higher education.

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Análise do nível de importância e das variáveis intervenientes na utilização de ferramentas gerenciais em micro e pequenas empresas

Feil

Haberkamp

2021

RMPE

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Resumo: Este estudo objetivou analisar o nível de importância e da utilização de ferramentas gerenciais e operacionais por gestores de Micro e Pequenas Empresas (MPEs) e suas variáveis intervenientes. A pesquisa é quantitativa, explicativa e survey. A survey consistiu na aplicação de questionário fechado, com uso de escala likert de cinco pontos para as questões relacionadas à importância e utilização das ferramentas gerenciais. A amostra é não probabilística e foi aplicada a 207 MPEs do município de Lajeado, Rio Grande do Sul, Brasil. Os dados foram analisados com auxílio dos testes estatísticos não paramétricos (testes Kruskal-Wallis e o post-hoc dunn-Bonferroni e teste Spearman). Os principais resultados revelam que o grau de importância das ferramentas operacionais e gerenciais foi, em média, de 4,34 e 2,76, respectivamente, na escala likert. A ferramenta operacional mais importante relaciona-se as vendas e a gerencial está vinculada ao fluxo de caixa, sendo que estas duas ferramentas são as mais utilizadas na prática empresarial das MPEs. O controle das vendas se operacionaliza com auxílio de sistemas operacionais e/ou planilhas eletrônicas, o controle dos custos unitários são estabelecidos por meio do uso de noticiários vinculados ao negócio, além disso, os aspectos socioeconômicos dos empresários e das empresas não influenciam na utilização das ferramentas operacionais e gerenciais. Portanto, conclui-se, que apesar do nível de importância atribuído as ferramentas operacionais e gerenciais ser considerável, em média, 70%, a utilização na práxis ainda continua sendo um desafio, independe do gestores ter formação na área da gestão. Palavras-chave: Gestão de MPEs. Controles gerenciais. Tomada de decisão.

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Cost Accounting in Supply Chains

Cited by 3 publications

References 15 publications

Comparative Analysis of the Life-Cycle Cost of Robot Substitution: A Case of Automobile Welding Production in China

Comparative Analysis of the Life-Cycle Cost of Robot Substitution: A Case of Automobile Welding Production in China

Management accounting in supply chains – what we know and what we teach

Análise do nível de importância e das variáveis intervenientes na utilização de ferramentas gerenciais em micro e pequenas empresas

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