مجلة العلوم الاقتصادية والتسيير والعلوم التجارية
Volume 9, Numéro 14, Pages 20-39
Increasing of global competition are shaped by firms with due emphasis on product quality and low costs. The conceptual framework for management accounting tools became appropriate in the framework of supply chain management. In spite of the fact that the border between supply chain management and the methods of management accounting costs have been faded. Strictly speaking, almost techniques of cost of management accounting are established in the context of supply chain management. With this background, several costing techniques for firms have been viewed and with evaluating these techniques, a conceptual framework for management accounting tools in a supply chain will be developed.
Supply Chain Management, Cost Techniques, Activity Based Costing, Target Costing and Total Cost of Ownership
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