Cost per scan (CPS)

Abstract

An analysis of what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM) shows that management accounting in supply chains is still at a poor conceptual stage. The purpose of this report is to summarize and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). This report illustrates four main areas for further research: determination of the role of management accounting in SCM (including supply chain finance), integration of time-driven ABC and automatic data collection, analysis of interorganizational management tools in supply chains in multiple negotiation rounds, and standardization of cost accounting data in supply chains. Cost Per Scan (CPS) is an activity based costing(ABC) application related to Supply Chain Management.