Modern management accounting for modern purchasing |
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| Institution: | 1. Gokhale Institute of Politics and Economics, Pune, India;2. School of Engineering, Ajeenkya DY Patil University, Pune, 412105 India;1. Center for Materials Engineering and Smart Manufacturing (MERCU), Faculty of Engineering and Built Environment, Universiti Kebangsaan Malaysia, Malaysia;2. Centre of Engineering and Built Environment Education Research (PeKA), Faculty of Engineering and Built Environment, Universiti Kebangsaan Malaysia, Malaysia;1. School of Business, Economics and Law University of Gothenburg, P.O. Box 610, SE 405 30, Göteborg, Sweden;2. School of Management, Sabanci University, 349 56, Istanbul, Turkey;1. University of Groningen, Netherlands;2. University of Essex, United Kingdom |
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| Abstract: | In this article, the development of management accounting is connected to purchasing and supply management. The accounting system can act as a strong enabler as well as a barrier to the development of purchasing. A number of measures are identified and discussed leading to the conclusion that there are some highly interesting and relevant new techniques available. Using these, it should be possible to foster a stronger relationship focus in the purchasing function, which would enable managers to carry out a segmented approach to purchasing and supply management. Today, however, it would appear that managers largely fail to take advantage of these techniques. |
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