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Growing Science » Uncertain Supply Chain Management » The role of management accounting in the development of supply chain performance in logistics manufacturing companies

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Uncertain Supply Chain Management
ISSN 2291-6830 (Online) - ISSN 2291-6822 (Print)
Quarterly Publication
Volume 10 Issue 1 pp. 13-18, 2022

The role of management accounting in the development of supply chain performance in logistics manufacturing companies Pages 13-18 PDF Download PDF

Authors: Zeyad Almatarneh, Baker Akram Falah Jarah, Mufleh Amin AL Jarrah

📋 Author Affiliations:
Z. Almatarneh, B.A.F. Jarah ORCID , M.A.A.L. Jarrah ORCID
¹ Faculty of Business, Amman Arab University, Amman, Jordan
doi 10.5267/j.uscm.2021.10.015
Crossref 16 Source: CrossRef

🔑 Keywords: Management Accounting, Target Cost, Value Chain Costing, Quality Costing, Supply Chain Performance

Abstract: The supply chain has been a major component of competitive strategy to enhance organizational productivity and profitability, and the supply chain is a relatively new and rapidly expanding discipline that is transforming the way that manufacturing and non-manufacturing operations meet the needs of their customers. This study aims to establish the role of management accounting in the development of supply chain performance in logistics manufacturing companies. The study applies a quantitative research methodology and uses a questionnaire method to collect the data. The study sample consists of 181 respondents. This study analyzes the data using the (SPSS) program. The results reveal a statistically significant relationship at the significance level (α≤0.05) between the management accounting, including the “target cost, value chain costing and quality costing” and supply chain performance in logistics manufacturing companies.

How to cite this paper
APA: Almatarneh, Z., Jarah, B & Jarrah, M. (2022). The role of management accounting in the development of supply chain performance in logistics manufacturing companies. Uncertain Supply Chain Management, 10(1), 13-18.
Chicago/Turabian: Almatarneh, Z., Jarah, B & Jarrah, M. 2022. "The role of management accounting in the development of supply chain performance in logistics manufacturing companies." Uncertain Supply Chain Management 10, no. 1 (2022): 13-18.
AMA: Almatarneh, Z., Jarah, B & Jarrah, M. The role of management accounting in the development of supply chain performance in logistics manufacturing companies. Uncertain Supply Chain Management. 2022;10(1):13-18.

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📚 Journal: Uncertain Supply Chain Management | 📅 Year: 2022 | 📖 Volume: 10 | 📄 Issue: 1 | 👁️ Views: 5853 | 📊 Crossref: 16

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