How to cite this paper
Abdelraheem, A. (2024). Value chain analysis and managing supply chain costs.Uncertain Supply Chain Management, 12(3), 1747-1754.
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References
Agndal, H., & Nilsson, U. (2010). Different open book accounting practices for different purchasing strategies. Management Accounting Research, 21(3), 147-166, http://dx.doi.org/10.1016/j.mar.2010.04.001
Al-HAshimi, A., & Al-ardawe, A. (2020). Implementing Target Costing within the Supply Chain to Lean Costs: Case Study in Najaf Cement Factory. Journal of Xi'an University of Architecture & Technology, , 1308-1320.
Al-Mekhlafi, M. A., & Eddin Othman, M. S. (2023). The role of activity based costing system in cost control in saudi manufacturing firms. International Journal for Quality Research, 17(2), http://dx.doi.org/10.24874/IJQR17.02-19
Arora, A., Arora, A., Anyu, J., & McIntyre, J. R. (2021). Global value chains' disaggregation through supply chain collaboration, market turbulence, and performance outcomes. Sustainability, 13(8), 4151, http://dx.doi.org/10.3390/su13084151
Arts, T. M., Ginting, C. N., & Ginting, R. (2023). Activity Based Costing Method As The Basis For Determining Service Rates In The Radiology Unit At Royal Prima Hospital Medan. International Journal of Health and Pharmaceutical (IJHP), 3(4), 662-667, https://doi.org/10.51601/ijhp.v3i4.218
Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16, 74-94, http://dx.doi.org/10.1007/BF02723327
Boute, R., Bruggeman, W., & Vereecke, A. (2014). Cost management in the supply chain: An integrated approach–Part 1. Cost Management, (November/December), 11-15.
Buadit, T., Ussawarujikulchai, A., Suchiva, K., Papong, S., & Rattanapan, C. (2023). Green productivity and value chain analysis to enhance sustainability throughout the passenger car tire supply chain in Thailand. Journal of Open Innovation: Technology, Market, and Complexity, 9(3), 100108, http://dx.doi.org/10.1016/j.joitmc.2023.100108
Čečević, B. N., & Antić, L. (2021). TARGET COSTING SUITABILITY FOR IMPROVEMENTS OF LEAN SUPPLY CHAINS. Facta Universitatis, Series: Economics and Organization, , 203-216, https://doi.org/10.22190/FUEO210123014N
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, 295(2), 295-336.
Chirenda, J., Nhlema Simwaka, B., Sandy, C., Bodnar, K., Corbin, S., Desai, P., Mapako, T., Shamu, S., Timire, C., & Antonio, E. (2021). A feasibility study using time-driven activity-based costing as a management tool for provider cost estimation: lessons from the national TB control program in Zimbabwe in 2018. BMC Health Services Research, 21, 1-16, https://doi.org/10.1186/s12913-021-06212-x
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334, http://dx.doi.org/10.1007/BF02310555
Dekker, H. C. (2003). Value chain analysis in interfirm relationships: a field study. Management Accounting Research, 14(1), 1-23, https://doi.org/10.1016/S1044-5005(02)00067-7
Donovan, J., Franzel, S., Cunha, M., Gyau, A., & Mithöfer, D. (2015). Guides for value chain development: a comparative review. Journal of Agribusiness in Developing and Emerging Economies, 5(1), 2-23, http://dx.doi.org/10.2499/9780896292130_01
Dubey, S., Singh, R., Singh, S. P., Mishra, A., & Singh, N. V. (2020). A brief study of value chain and supply chain. Agriculture Development and Economic Transformation in Global Scenario, , 177-183.
Elliott, A. C., & Woodward, W. A. (2007). Statistical analysis quick reference guidebook: With SPSS examples. Sage.
F. Hair Jr, J., Sarstedt, M., Hopkins, L., & G. Kuppelwieser, V. (2014). Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European Business Review, 26(2), 106-121, https://doi.org/10.1108/EBR-10-2013-0128
Fayard, D., Lee, L. S., Leitch, R. A., & Kettinger, W. J. (2012). Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains. Accounting, Organizations and Society, 37(3), 168-187, https://doi.org/10.1016/j.aos.2012.02.001
Fearne, A., Garcia Martinez, M., & Dent, B. (2012). Dimensions of sustainable value chains: implications for value chain analysis. Supply Chain Management: An International Journal, 17(6), 575-581, https://doi.org/10.1108/13598541211269193
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50, https://doi.org/10.2307/3151312
Fotiadis, T., Folinas, D., Vasileiou, K., & Konstantoglou, A. (2022). Marketing and the customer value chain: integrating marketing and supply chain management. Routledge.
Gefen, D., Straub, D., & Boudreau, M. (2000). Structural equation modeling and regression: Guidelines for research practice. Communications of the Association for Information Systems, 4(1), 7, https://doi.org/10.17705/1CAIS.00407
Hair Jr, J. F., Matthews, L. M., Matthews, R. L., & Sarstedt, M. (2017). PLS-SEM or CB-SEM: updated guidelines on which method to use. International Journal of Multivariate Data Analysis, 1(2), 107-123, https://doi.org/10.1504/IJMDA.2017.087624
Hair Jr, J., Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2021). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Hair Jr, J. F. (2006). Successful strategies for teaching multivariate statistics. Paper presented at the Proceedings of the 7th International Conference On, 1-5.
Hair Jr, J. F., Babin, B. J., & Anderson, R. E. (2010). A global p-erspect-ivie. Kennesaw: Kennesaw State University,
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139-152, https://doi.org/10.2753/MTP1069-6679190202
He, Y., Ray, S., & Yin, S. (2022). Retail power in distribution channels: A double‐edged sword for upstream suppliers. Production and Operations Management, 31(6), 2681-2694, https://doi.org/10.1111/poms.13712
He, Y., & Yin, S. (2020). Cost analysis in global supply chains. Operations Research Letters, 48(5), 658-665, https://doi.org/10.1016/j.orl.2020.08.006
Holweg, M., & Helo, P. (2013). Defining value chain architectures: Linking strategic value creation to operational supply chain design. International Journal of Production Economics, 147, 230-238, https://doi.org/10.1016/j.ijpe.2013.06.015
Horngren, C. T., Datar, S. M., & Rajan, M. V. (2012). Cost Accounting A Managerial Emphasis, Global Edition. Essex, UK: Pearson Education Limited,
Jalfan, A. R., & Hasoon, A. M. (2023). Cost Reduction Using Activity-Based Costing (ABC) Technique (An Empirical Study In Al-Raklim Factory/Babel Tires Factory). World Economics and Finance Bulletin, 18, 122-132.
Jarrar, Q., Belkadi, F., & Bernard, A. (2021). An Activity-Based Costing Model for Additive Manufacturing. Paper presented at the IFIP International Conference on Product Lifecycle Management, 492-507, https://dx.doi.org/10.1007/978-3-030-94335-6_35
Koc, T., & Bozdag, E. (2017). Measuring the degree of novelty of innovation based on Porter's value chain approach. European Journal of Operational Research, 257(2), 559-567, https://doi.org/10.1016/j.ejor.2016.07.049
Kulmala, H. I., Paranko, J., & Uusi-Rauva, E. (2002). The role of cost management in network relationships. International Journal of Production Economics, 79(1), 33-43, https://doi.org/10.1016/S0925-5273(00)00061-X
Linkov, I., Carluccio, S., Pritchard, O., Ní Bhreasail, Á, Galaitsi, S., Sarkis, J., & Keisler, J. M. (2020). The case for value chain resilience. Management Research Review, 43(12), https://doi.org/10.1108/MRR-08-2019-0353
Masthoff, M., Schneider, K. N., Schindler, P., Heindel, W., Köhler, M., Schlüchtermann, J., & Wildgruber, M. (2021). Value improvement by assessing IR care via time-driven activity-based costing. Journal of Vascular and Interventional Radiology, 32(2), 262-269, https://doi.org/10.1016/j.jvir.2020.09.017
Naderi, M., Nazari, A., Shafaat, A., & Abrishami, S. (2024). Enhancing accuracy in construction overhead cost estimation: a novel integration of activity-based costing and building information modelling. Smart and Sustainable Built Environment,
Piontkowski, J. O., Hoffjan, A., Lachmann, M., & Schuchardt, L. D. (2012). Determinants of the Implementation and Long-Term Use of Interorganizational Cost Management Tools–An Experimental Investigation. Performance Measurement and Management Control: Global Issues, 25, 223-246. http://dx.doi.org/10.1108/S1479-3512(2012)0000025012
Sharaf-Addin, H. H. H. (2021). Implementation of target costing in the Saudi Arabian food and beverages industry: the mediating role of supply chain management. Management & Accounting Review (MAR), 20(2), 85-115, http://dx.doi.org/10.24191/MAR.V20i02-04
Taylor, D. H. (2005). Value chain analysis: an approach to supply chain improvement in agri‐food chains. International Journal of Physical Distribution & Logistics Management, 35(10), 744-761, https://doi.org/10.1108/09600030510634599
Yang, J., Xie, H., Yu, G., & Liu, M. (2021). Achieving a just–in–time supply chain: The role of supply chain intelligence. International Journal of Production Economics, 231, 107878, https://doi.org/10.1016/j.ijpe.2020.107878
Yao, M., & Hsu, T. (2018). An efficient search algorithm for obtaining the optimal replenishment strategies in assembly-type just-in-time supply chain systems. Journal of Industrial and Production Engineering, 35(2), 118-128, https://doi.org/10.1080/21681015.2017.1422041
Ye, Y., Suleiman, M. A., & Huo, B. (2022). Impact of just-in-time (JIT) on supply chain disruption risk: the moderating role of supply chain centralization. Industrial Management & Data Systems, 122(7), 1665-1685, https://doi.org/10.1108/IMDS-09-2021-0552
Zbib, I. J., Rakotobe-Joel, T., & Rigoli, R. (2003). Target costing: the key to supply chain excellence. International Business & Economics Research Journal (IBER), 2(11), https://doi.org/10.19030/iber.v2i11.3856
Agndal, H., & Nilsson, U. (2010). Different open book accounting practices for different purchasing strategies. Management Accounting Research, 21(3), 147-166, http://dx.doi.org/10.1016/j.mar.2010.04.001
Al-HAshimi, A., & Al-ardawe, A. (2020). Implementing Target Costing within the Supply Chain to Lean Costs: Case Study in Najaf Cement Factory. Journal of Xi'an University of Architecture & Technology, , 1308-1320.
Al-Mekhlafi, M. A., & Eddin Othman, M. S. (2023). The role of activity based costing system in cost control in saudi manufacturing firms. International Journal for Quality Research, 17(2), http://dx.doi.org/10.24874/IJQR17.02-19
Arora, A., Arora, A., Anyu, J., & McIntyre, J. R. (2021). Global value chains' disaggregation through supply chain collaboration, market turbulence, and performance outcomes. Sustainability, 13(8), 4151, http://dx.doi.org/10.3390/su13084151
Arts, T. M., Ginting, C. N., & Ginting, R. (2023). Activity Based Costing Method As The Basis For Determining Service Rates In The Radiology Unit At Royal Prima Hospital Medan. International Journal of Health and Pharmaceutical (IJHP), 3(4), 662-667, https://doi.org/10.51601/ijhp.v3i4.218
Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16, 74-94, http://dx.doi.org/10.1007/BF02723327
Boute, R., Bruggeman, W., & Vereecke, A. (2014). Cost management in the supply chain: An integrated approach–Part 1. Cost Management, (November/December), 11-15.
Buadit, T., Ussawarujikulchai, A., Suchiva, K., Papong, S., & Rattanapan, C. (2023). Green productivity and value chain analysis to enhance sustainability throughout the passenger car tire supply chain in Thailand. Journal of Open Innovation: Technology, Market, and Complexity, 9(3), 100108, http://dx.doi.org/10.1016/j.joitmc.2023.100108
Čečević, B. N., & Antić, L. (2021). TARGET COSTING SUITABILITY FOR IMPROVEMENTS OF LEAN SUPPLY CHAINS. Facta Universitatis, Series: Economics and Organization, , 203-216, https://doi.org/10.22190/FUEO210123014N
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, 295(2), 295-336.
Chirenda, J., Nhlema Simwaka, B., Sandy, C., Bodnar, K., Corbin, S., Desai, P., Mapako, T., Shamu, S., Timire, C., & Antonio, E. (2021). A feasibility study using time-driven activity-based costing as a management tool for provider cost estimation: lessons from the national TB control program in Zimbabwe in 2018. BMC Health Services Research, 21, 1-16, https://doi.org/10.1186/s12913-021-06212-x
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334, http://dx.doi.org/10.1007/BF02310555
Dekker, H. C. (2003). Value chain analysis in interfirm relationships: a field study. Management Accounting Research, 14(1), 1-23, https://doi.org/10.1016/S1044-5005(02)00067-7
Donovan, J., Franzel, S., Cunha, M., Gyau, A., & Mithöfer, D. (2015). Guides for value chain development: a comparative review. Journal of Agribusiness in Developing and Emerging Economies, 5(1), 2-23, http://dx.doi.org/10.2499/9780896292130_01
Dubey, S., Singh, R., Singh, S. P., Mishra, A., & Singh, N. V. (2020). A brief study of value chain and supply chain. Agriculture Development and Economic Transformation in Global Scenario, , 177-183.
Elliott, A. C., & Woodward, W. A. (2007). Statistical analysis quick reference guidebook: With SPSS examples. Sage.
F. Hair Jr, J., Sarstedt, M., Hopkins, L., & G. Kuppelwieser, V. (2014). Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European Business Review, 26(2), 106-121, https://doi.org/10.1108/EBR-10-2013-0128
Fayard, D., Lee, L. S., Leitch, R. A., & Kettinger, W. J. (2012). Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains. Accounting, Organizations and Society, 37(3), 168-187, https://doi.org/10.1016/j.aos.2012.02.001
Fearne, A., Garcia Martinez, M., & Dent, B. (2012). Dimensions of sustainable value chains: implications for value chain analysis. Supply Chain Management: An International Journal, 17(6), 575-581, https://doi.org/10.1108/13598541211269193
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50, https://doi.org/10.2307/3151312
Fotiadis, T., Folinas, D., Vasileiou, K., & Konstantoglou, A. (2022). Marketing and the customer value chain: integrating marketing and supply chain management. Routledge.
Gefen, D., Straub, D., & Boudreau, M. (2000). Structural equation modeling and regression: Guidelines for research practice. Communications of the Association for Information Systems, 4(1), 7, https://doi.org/10.17705/1CAIS.00407
Hair Jr, J. F., Matthews, L. M., Matthews, R. L., & Sarstedt, M. (2017). PLS-SEM or CB-SEM: updated guidelines on which method to use. International Journal of Multivariate Data Analysis, 1(2), 107-123, https://doi.org/10.1504/IJMDA.2017.087624
Hair Jr, J., Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2021). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Hair Jr, J. F. (2006). Successful strategies for teaching multivariate statistics. Paper presented at the Proceedings of the 7th International Conference On, 1-5.
Hair Jr, J. F., Babin, B. J., & Anderson, R. E. (2010). A global p-erspect-ivie. Kennesaw: Kennesaw State University,
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139-152, https://doi.org/10.2753/MTP1069-6679190202
He, Y., Ray, S., & Yin, S. (2022). Retail power in distribution channels: A double‐edged sword for upstream suppliers. Production and Operations Management, 31(6), 2681-2694, https://doi.org/10.1111/poms.13712
He, Y., & Yin, S. (2020). Cost analysis in global supply chains. Operations Research Letters, 48(5), 658-665, https://doi.org/10.1016/j.orl.2020.08.006
Holweg, M., & Helo, P. (2013). Defining value chain architectures: Linking strategic value creation to operational supply chain design. International Journal of Production Economics, 147, 230-238, https://doi.org/10.1016/j.ijpe.2013.06.015
Horngren, C. T., Datar, S. M., & Rajan, M. V. (2012). Cost Accounting A Managerial Emphasis, Global Edition. Essex, UK: Pearson Education Limited,
Jalfan, A. R., & Hasoon, A. M. (2023). Cost Reduction Using Activity-Based Costing (ABC) Technique (An Empirical Study In Al-Raklim Factory/Babel Tires Factory). World Economics and Finance Bulletin, 18, 122-132.
Jarrar, Q., Belkadi, F., & Bernard, A. (2021). An Activity-Based Costing Model for Additive Manufacturing. Paper presented at the IFIP International Conference on Product Lifecycle Management, 492-507, https://dx.doi.org/10.1007/978-3-030-94335-6_35
Koc, T., & Bozdag, E. (2017). Measuring the degree of novelty of innovation based on Porter's value chain approach. European Journal of Operational Research, 257(2), 559-567, https://doi.org/10.1016/j.ejor.2016.07.049
Kulmala, H. I., Paranko, J., & Uusi-Rauva, E. (2002). The role of cost management in network relationships. International Journal of Production Economics, 79(1), 33-43, https://doi.org/10.1016/S0925-5273(00)00061-X
Linkov, I., Carluccio, S., Pritchard, O., Ní Bhreasail, Á, Galaitsi, S., Sarkis, J., & Keisler, J. M. (2020). The case for value chain resilience. Management Research Review, 43(12), https://doi.org/10.1108/MRR-08-2019-0353
Masthoff, M., Schneider, K. N., Schindler, P., Heindel, W., Köhler, M., Schlüchtermann, J., & Wildgruber, M. (2021). Value improvement by assessing IR care via time-driven activity-based costing. Journal of Vascular and Interventional Radiology, 32(2), 262-269, https://doi.org/10.1016/j.jvir.2020.09.017
Naderi, M., Nazari, A., Shafaat, A., & Abrishami, S. (2024). Enhancing accuracy in construction overhead cost estimation: a novel integration of activity-based costing and building information modelling. Smart and Sustainable Built Environment,
Piontkowski, J. O., Hoffjan, A., Lachmann, M., & Schuchardt, L. D. (2012). Determinants of the Implementation and Long-Term Use of Interorganizational Cost Management Tools–An Experimental Investigation. Performance Measurement and Management Control: Global Issues, 25, 223-246. http://dx.doi.org/10.1108/S1479-3512(2012)0000025012
Sharaf-Addin, H. H. H. (2021). Implementation of target costing in the Saudi Arabian food and beverages industry: the mediating role of supply chain management. Management & Accounting Review (MAR), 20(2), 85-115, http://dx.doi.org/10.24191/MAR.V20i02-04
Taylor, D. H. (2005). Value chain analysis: an approach to supply chain improvement in agri‐food chains. International Journal of Physical Distribution & Logistics Management, 35(10), 744-761, https://doi.org/10.1108/09600030510634599
Yang, J., Xie, H., Yu, G., & Liu, M. (2021). Achieving a just–in–time supply chain: The role of supply chain intelligence. International Journal of Production Economics, 231, 107878, https://doi.org/10.1016/j.ijpe.2020.107878
Yao, M., & Hsu, T. (2018). An efficient search algorithm for obtaining the optimal replenishment strategies in assembly-type just-in-time supply chain systems. Journal of Industrial and Production Engineering, 35(2), 118-128, https://doi.org/10.1080/21681015.2017.1422041
Ye, Y., Suleiman, M. A., & Huo, B. (2022). Impact of just-in-time (JIT) on supply chain disruption risk: the moderating role of supply chain centralization. Industrial Management & Data Systems, 122(7), 1665-1685, https://doi.org/10.1108/IMDS-09-2021-0552
Zbib, I. J., Rakotobe-Joel, T., & Rigoli, R. (2003). Target costing: the key to supply chain excellence. International Business & Economics Research Journal (IBER), 2(11), https://doi.org/10.19030/iber.v2i11.3856