Research
Strategic Cost Management in Supply Chains, Part 2: Executional Cost Management
Accounting Horizons, 2009
In the first paper in this two-part series, Professor Shannon Anderson and co-author Henri C. Dekker from the University Amsterdam reviewed structural cost management in supply chains. In this second paper of the series they consider executional cost management in supply chains, which employs measurement and analysis tools (e.g., cost driver analysis, supplier scorecards) to evaluate supply chain performance and sustainability.
