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Lecture Management accounting (5/e): Chapter 15 - Kim Langfield-Smith

Chapter 15 - Managing suppliers and customers. This chapter presents the following content: Supply chain management, managing suppliers, managing inventory, managing customers, managing time. | Chapter 15 Managing suppliers and customers 15- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline Supply chain management Managing suppliers Supplier selection, supplier profitability, performance measures Managing inventory Economic order quantity (EOQ) Just-in-time system (JIT) Managing customers Customer profitability, performance measures Managing time 15- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Supply chain management (SCM) SCM is the management of key business processes that extend across the supply chain, from the original suppliers to final customers The supply chain Interlinked customers and suppliers that work together to convert, distribute and sell goods and services among themselves, leading to a specific end product SCM can involve managing costs, . | Chapter 15 Managing suppliers and customers 15- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline Supply chain management Managing suppliers Supplier selection, supplier profitability, performance measures Managing inventory Economic order quantity (EOQ) Just-in-time system (JIT) Managing customers Customer profitability, performance measures Managing time 15- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Supply chain management (SCM) SCM is the management of key business processes that extend across the supply chain, from the original suppliers to final customers The supply chain Interlinked customers and suppliers that work together to convert, distribute and sell goods and services among themselves, leading to a specific end product SCM can involve managing costs, accelerating time-to-market of new products, creating close relationships with customers and suppliers 15- (cont.) Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Supply chain management (SCM) (cont.) Ecommerce—use of electronic transmission media to engage in the buying and selling of goods and services B2B—ecommerce activities between two businesses Electronic data interchange (EDI) links a firm’s computer system to suppliers/customers to allow electronic purchasing and buying Enterprise resource planning (ERP) systems support different functional areas of a business and enable SCM 15- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Managing suppliers Improved supplier relationships can reduce supplier and inventory-related costs Selecting suppliers Based on a range of criteria .