出版社：International Association for Computer Information Systems
摘要：The second half of the twentieth century saw the development of a new source of information within manufacturing organizations. This was especially true regarding cost information required for strategic decision making at the production stage. No longer was the accountant the sole provider of information. The Information Age is characterized by the technology that accumulates large amounts of data and processes it into meaningful information for management. The accounting function, however, still continues to provide the financial information. At the same time that the new information systems were being developed two other concepts became popular. They were Just-In-Time inventory management and Backflush accounting. The development of Backflush accounting has resulted in the accountant’s withdrawal from their former role in providing information. This can be a serious problem in the manager’s evaluation of the profitability of a supply chain or a value chain. This paper examines the various cost information processing mechanisms pertaining to Supply Chain and Value Chain evaluations in order to improve the management decision making process.
关键词：Financial Supply Chain; Strategic;Decision-making; Enterprise Resource Planning;Cost Information Processing.
