Cost Management in Supply Chains
Supply Chain Management and Cost Management are important developments helping companies to respond to increased global competition and demanding customer needs. Within the 23 chapters of the book, more than 35 authors provide insights into new concepts f
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Stefan Seuring Maria Goldbach Editors
Cost Management in Supply Chains With 109 Figures and 26 Tables
Springer-Verlag Berlin Heidelberg GmbH
Dr. Stefan Seuring Maria Goldbach University of Oldenburg Institute of Business Administration Facu1ty for Business, Economics and Law Uhlhornsweg 26129 Oldenburg, Germany
Lihrary of Congress Cataloging-in-Puhlication Data applicd for Die Deutsche Bihliothek - CIP-Einheitsaufnahme Cost Management in Supply Chains: S. Seuring; M. Goldbach (Eds.). ISBN 978-3-7908-2515-2 ISBN 978-3-662-11377-6 (eBook) DOI 10.1007/978-3-662-11377-6 This work is subject to copyright. AII rights are reservcd, whether the whole or part of the material is concerned, specifically the rights of translation. reprinting, reuse of illustrations. recitation, broadcasting. reproduction an microfilm or in any other way. and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9. 1965. in its current version. and permission for use must always be obtained from Springer-Verlag Berlin Heidelberg GmbH. Violations are liable for prosecution under the German Copyright Law.
http://www.springer.de © Springer-Verlag Berlin Heidelberg 2002 Originally published by Physica-Verlag Heidelberg New York in 2002 The use of general descriptive names. registered names. trademarks. etc. in this publication does not imply, even in the absence of a specific statement. that such names are exempt from the relevant protective laws and regulations and therefore free for general use. Cover design: Erich Kirchner. Heidelberg 88/3 Il 1-5 4 3 2 I - Printcd an acid- frec paper
Foreword Supply chain management has gained considerable attention in recent years, both from practitioners and academics. It enables companies to achieve competitiveness beyond the factory gates to serve customers. Still, specific issues have not been discussed so far. One prominent example is cost management. While cost management has seen a broad development of concepts and instruments, few transfers to supply chain management have been made so far. This volume brings together papers which address this intersection between cost management and supply chain management. Such innovative research approaches are needed to further our understanding on how companies interact along the supply chain. In 2001, the Supply Chain Management Center (SCMC) was established at the University of Oldenburg to advance our research in supply chain management. This volume is our first major contribution to the internationalization of our activities, which is fostered through our cooperation with many of the researchers that contributed to this volume. Within the Supply Chain Management Center, research on cost and performance management in supply chains is carried out which shows how target costing and activity-based costing or the balanced scorecard can be applied in supply chains. Furthermore, concepts from strategic management and organization theory are taken up, as they build
