The Pitfall of Traditional Management Accounting in the Context of S&OP
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- Ota Hirofumi
- 株式会社ニコン人事・総務本部横浜製作所
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- Kataoka Hiroto
- 明治大学専門職大学院会計専門職研究科
Bibliographic Information
- Other Title
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- S&OPから見た伝統的管理会計の陥穽
Abstract
<p>This paper proposes the following two hypotheses. (1) The essence of Sales & Operations Planning (S&OP), which is the process of strictly projecting profits and losses based on Production-Sales-Inventory plan (PSI), is to maximize profit maximization utilizing PSI as a constraint. (2) Additionally, relaxation of PSI constraints such a shortening processing and lead times can produce shadow price benefits. These two hypotheses provide unexplored perspectives towards optimizing overall supply chain cost management.</p>
Journal
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- Management Accounting Review
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Management Accounting Review 1 (1), 45-62, 2020
The Japan Cost Accounting Association
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Keywords
Details 詳細情報について
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- CRID
- 1390011461952488064
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- ISSN
- 24356956
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- Text Lang
- ja
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- Data Source
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- JaLC
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- Abstract License Flag
- Allowed