Research Article
Traditional Cost Accounting as the Key Obstacle to Reach Sustainable SCM Solution in the Industry of the 3rd Millennium
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@INPROCEEDINGS{10.1007/978-3-319-33681-7_55, author={Jiř\^{\i} Michna and David Holman and Radim Lenort and David Staš and Pavel Wicher}, title={Traditional Cost Accounting as the Key Obstacle to Reach Sustainable SCM Solution in the Industry of the 3rd Millennium}, proceedings={Smart City 360°. First EAI International Summit, Smart City 360°, Bratislava, Slovakia and Toronto, Canada, October 13-16, 2015. Revised Selected Papers}, proceedings_a={SMARTCITY360}, year={2016}, month={6}, keywords={Lean accounting Lean productivity Competitiveness in automotive SCM}, doi={10.1007/978-3-319-33681-7_55} }- Jiří Michna
David Holman
Radim Lenort
David Staš
Pavel Wicher
Year: 2016
Traditional Cost Accounting as the Key Obstacle to Reach Sustainable SCM Solution in the Industry of the 3rd Millennium
SMARTCITY360
Springer
DOI: 10.1007/978-3-319-33681-7_55
Abstract
Competitive long term market position cannot be reached by a particular solution in terms of low price or high quality or just innovative products. A system solution fulfilling the current customer demand should be based on the respectful utilization of scarce resources. 20th century creates successful production and accounting systems unique for the industrial development. Traditional cost accounting (TCA) was developed to work with the traditional mass supply chain management concept of customer satisfaction. To successful cost efficiency measuring of the Sustainable SCM concept in the industry of the 3rd millennium, new accounting methods must be used.
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