结构性战略成本管理技术在供应链环境下支持企业三重底线绩效中的作用

Reham Mohamed Safwat
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引用次数: 0

摘要

以前的文献很少研究战略成本管理技术的发展,因为三重底线(TBL)绩效概念的出现,特别是在供应链背景下,本研究旨在研究结构战略成本管理技术在支持企业在供应链背景下的TBL绩效中的作用,研究了目标成本核算(TC),三维并行工程(3DCE),可持续供应链管理(SSCM),精益制造(LM)对企业TBL绩效的支持作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The role of structural strategic cost management techniques in supporting firms' triple bottom line performance in supply chain context
Little of previous literature have studied the development in strategic cost management techniques as result of the emergence of the concept of Triple Bottom Line (TBL) performance especially in SC context, this research aims to examine the role of structural strategic cost management techniques in supporting firms' TBL performance in SC context, the research studied the role of Target Costing (TC), Three dimensional concurrent engineering (3DCE), Sustainable supply chain management (SSCM), and Lean manufacturing (LM) in supporting firms' TBL performance.
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