Business Commons^™

A Simulation-Based Tdabc Model To Manage Supply Chain Costing: A Case Study, Siham Rahoui, John Crowe, Amr Mahfouz

Conference Papers

Effective management of supply chain costing is crucial for decision-making during times of disruption. It provides accurate cost indicators, enabling organizations to adapt to the risks of disruptions and mitigate their adverse effects. The supply chain costing literature has shown that traditional cost accounting approaches are inadequate in addressing the dynamic and complex nature of supply chain performance and the nonlinear behavior of the involved processes. Consequently, this paper presents a simulation-based supply chain costing framework that integrates discrete event simulation and time-driven activity-based costing to explore the dynamics of management accounting tools in a real context with all their …