The Pitfall of Traditional Management Accounting in the Context of S&OP

DOI

Bibliographic Information

Other Title
  • 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

Keywords

Details 詳細情報について

  • CRID
    1390011461952488064
  • DOI
    10.20747/mar.1.1_45
  • ISSN
    24356956
  • Text Lang
    ja
  • Data Source
    • JaLC
  • Abstract License Flag
    Allowed

Report a problem

Back to top